أهمية نظم محاسبة التكاليف في الوحدات الحكومية غير الهادفة للربح

Abstract

When the financial accounting failed in watching the social of economical devel opments which the world had witnessed after the industrial revolution and the need of the companies to an accounting system to measure the cost production, the accounting idolegy had develoed its methods and applicated acost accounting system to assist the companies in measuring the costs and prices . The cost accounting kept for many years cater for the companies whose aims is only making profits especially the industrial companies but the developaments which the world had witnessed after the great economical crises especially after the 1929 crises, and the difficulty to cover the needs of the states budgets, led to applicate the cost accounting system