{"id":"https://openalex.org/W3093074159","doi":"https://doi.org/10.37169/1992-004-001-003","title":"\u062f\u0648\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u062f\u0639\u0645 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629:, \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0627\u0633\u0645\u0646\u062a \u062d\u062c\u0627\u0631 \u0627\u0644\u0633\u0648\u062f","display_name":"\u062f\u0648\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u062f\u0639\u0645 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629:, \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0627\u0633\u0645\u0646\u062a \u062d\u062c\u0627\u0631 \u0627\u0644\u0633\u0648\u062f","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W3093074159","doi":"https://doi.org/10.37169/1992-004-001-003","mag":"3093074159"},"language":"ar","primary_location":{"id":"doi:10.37169/1992-004-001-003","doi":"https://doi.org/10.37169/1992-004-001-003","is_oa":false,"landing_page_url":"https://doi.org/10.37169/1992-004-001-003","pdf_url":null,"source":{"id":"https://openalex.org/S4306537487","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.univ-msila.dz/index.php/jorfa/article/download/8458/5875","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040210180","display_name":"\u0639\u0645\u0627\u0631 \u0634\u0644\u0627\u0628\u0649","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0634\u0644\u0627\u0628\u0649 \u0639\u0645\u0627\u0631","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5040210180"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.41825621,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"41","last_page":"41"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.996999979019165},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.9700000286102295},{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.4390000104904175},{"id":"https://openalex.org/keywords/competitiveness","display_name":"competitiveness","score":0.39899998903274536},{"id":"https://openalex.org/keywords/cost-control","display_name":"cost control","score":0.46399998664855957},{"id":"https://openalex.org/keywords/product-profitability","display_name":"product profitability","score":0.6169999837875366},{"id":"https://openalex.org/keywords/cost-structure","display_name":"cost structure","score":0.6899999976158142},{"id":"https://openalex.org/keywords/cement-industry","display_name":"cement industry","score":0.7570000290870667}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2909027636051178}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.37169/1992-004-001-003","doi":"https://doi.org/10.37169/1992-004-001-003","is_oa":false,"landing_page_url":"https://doi.org/10.37169/1992-004-001-003","pdf_url":null,"source":{"id":"https://openalex.org/S4306537487","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.journals.univ-msila.dz:article/8458","doi":null,"is_oa":true,"landing_page_url":"https://journals.univ-msila.dz/index.php/jorfa/article/view/8458","pdf_url":"https://journals.univ-msila.dz/index.php/jorfa/article/download/8458/5875","source":{"id":"https://openalex.org/S7407062989","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629","issn_l":"2602-6627","issn":["2602-6627","2543-3725"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4210145508","host_organization_name":"University Mohamed Boudiaf of M'sila","host_organization_lineage":["https://openalex.org/I4210145508"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2543-3725","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:9659b21e122a453487a7921c0df2c7fc","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/9659b21e122a453487a7921c0df2c7fc","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629, Vol 4, Iss 01, Pp 41-59 (2019)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journals.univ-msila.dz:article/8458","doi":null,"is_oa":true,"landing_page_url":"https://journals.univ-msila.dz/index.php/jorfa/article/view/8458","pdf_url":"https://journals.univ-msila.dz/index.php/jorfa/article/download/8458/5875","source":{"id":"https://openalex.org/S7407062989","display_name":"\u0645\u062c\u0644\u0629 \u0627\u0644\u0628\u062d\u0648\u062b \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629","issn_l":"2602-6627","issn":["2602-6627","2543-3725"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4210145508","host_organization_name":"University Mohamed Boudiaf of M'sila","host_organization_lineage":["https://openalex.org/I4210145508"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2543-3725","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","score":0.5378999710083008,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3093074159.pdf","grobid_xml":"https://content.openalex.org/works/W3093074159.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4411762061","https://openalex.org/W2789398671","https://openalex.org/W7044339934","https://openalex.org/W3173243674","https://openalex.org/W2950389089","https://openalex.org/W2788447086","https://openalex.org/W4412114520","https://openalex.org/W2789062110","https://openalex.org/W7150775800","https://openalex.org/W2920062256"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1,13],"\u0627\u0644\u0628\u062d\u062b":[2],"\u0625\u0644\u0649":[3,20,43,56],"\u0627\u0644\u062a\u0639\u0631\u0641":[4],"\u0639\u0644\u0649":[5,9,50],"\u0646\u0638\u0627\u0645":[6,48],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[7,49,61],"\u0627\u0644\u0645\u0628\u0646\u064a":[8],"\u0627\u0644\u0623\u0646\u0634\u0637\u0629\u060c":[10,52],"\u062d\u064a\u062b":[11],"\u064a\u0639\u062a\u0628\u0631":[12],"\u0627\u0644\u0646\u0638\u0627\u0645":[14],"\u0645\u0646":[15,33],"\u0627\u0644\u0623\u0646\u0638\u0645\u0629":[16,24],"\u0627\u0644\u062d\u062f\u064a\u062b\u0629":[17],"\u0627\u0644\u062a\u064a":[18],"\u062a\u0647\u062f\u0641":[19],"\u0645\u0639\u0627\u0644\u062c\u0629":[21],"\u0627\u0644\u0642\u0635\u0648\u0631":[22],"\u0641\u064a":[23,64],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629\u060c":[25],"\u0625\u0646":[26],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[27],"\u0627\u0644\u0641\u0627\u0639\u0644\u0629":[28],"\u0644\u0644\u062a\u0643\u0644\u0641\u0629":[29],"\u062a\u062a\u0637\u0644\u0628":[30],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[31],"\u0645\u062c\u0645\u0648\u0639\u0629":[32],"\u0627\u0644\u0623\u062f\u0648\u0627\u062a":[34],"\u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628":[35],"\u0628\u0647\u062f\u0641":[36],"\u062a\u062e\u0641\u064a\u0636":[37],"\u0648\u0631\u0642\u0627\u0628\u0629":[38],"\u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c":[39],"\u0648\u0633\u0639\u062a":[40],"\u0647\u0630\u0647":[41],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[42,55],"\u062a\u0648\u0636\u064a\u062d":[44],"\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[45],"\u062a\u0637\u0628\u064a\u0642":[46],"\u062e\u0637\u0648\u0627\u062a":[47],"\u0623\u0633\u0627\u0633":[51],"\u0648\u0642\u062f":[53],"\u062e\u0644\u0635\u062a":[54],"\u0639\u062f\u0629":[57],"\u0646\u062a\u0627\u0626\u062c":[58],"\u062a\u062a\u0639\u0644\u0642":[59],"\u0628\u0647\u064a\u0643\u0644":[60],"\u0644\u0644\u0645\u0646\u062a\u062c\u0627\u062a":[62],"\u0648\u0627\u0644\u062a\u063a\u064a\u0631":[63],"\u0631\u0628\u062d\u064a\u0629":[65],"\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a.":[66]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-10-22T00:00:00"}
