محاسبة التكاليف ودورها في عملية إتخاذ القرارات المالية

Abstract

This dissertation aims to explore and Analyzer the pivotal role of cost accounting and its impact on financial and administrative decision-making processes within institutions, with a focus on applying a case study on a poultry slaughtering and processing unit. The dissertation is divided into a theoretical part and an applied part. The theoretical part covers the basic concepts of cost accounting, its historical development, functions, and the most important traditional and modern methods for calculating and allocating costs. It also highlights direct and indirect costs. As for the applied part, it focuses on analyzing the financial data of the poultry slaughtering and processing unit to provide practical insights on how costs affect management decisions.