Résumé:
The cost accounting system is a necessary means of arranging and regulating financial, economic and
legal information that affects the financial disclosure of the individual and the enterprise, and is also a
method that economic development has been a major reason for the emergence of administrative
assistance and cost determination and study.
The burning sector - Sontarac - Barzio GNL1/Z Complex has adopted a tight system using a set of
documents and accounting codes that it uses to obtain more accurate results by using cost accounting in
the calculation of all costs in order to gain time and estimated results .
The aim of our study was to try to apply the importance of single cost estimation and the role of cost
accounting as an information system in the burning sector .
