محاسبة التكاليف والإدارية

This course aims to acquaint students with the concepts and fundamentals of cost accounting and how to effectively manage it within organizations. It covers various types of costs, such as fixed, variable, direct, and indirect costs, and how to accurately allocate these costs to products or services. The course explores different costing systems, including job order costing, process costing, and activity-based costing, which link costs to various activities within the organization. These systems assist in improving pricing strategies and enhancing operational efficiency. Ultimately, the course seeks to enable students to strategically use cost accounting information to support managerial decision-making, improve organizational performance, and increase the competitiveness of businesses.