MESSAOUDI, Sara; SEMMECHE, Kamel. The role of the cost system based on activities as an effective method of cost management in achieving the lower cost advantage of Algerian economic institutions Case Study of a Sample of Algerian Economic Institutions in Annaba. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 02, p. 209–234, 2026. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3599. Acesso em: 9 feb. 2026.