Résumé:
Our study aims to shed light on the analytical accounting system and its role in determining the pricing policy of the economic institution, by addressing analytical accounting, or what is called cost accounting. We also tried to identify the pricing policy, the factors influencing it, and its relationship to analytical accounting.
All economic institutions, regardless of their type and size, seek to achieve good results and achieve the desired goals through the optimal use of economic resources, and it is impossible to find ways to ensure the successful marketing of their products in the targeted markets by determining appropriate policies, the most important of which is the pricing policy, which expresses taking measures that help in the process of determining the appropriate price.
These procedures require the presence of an analytical accounting system, as it has an important and fundamental role in the management of the economic institution, by determining the costs of its products and analyzing the data with precision and objectivity. Accordingly, the basic base for prices can be built and the appropriate pricing policy determined for it, which ensures that it strengthens its competitive position.
