Paper Title
Challenges in Implementing the Activity based Costing System-ABC-Case of Study: Industrial Enterprises Operating in Sidi Bel Abbes Algeria

There has been little researches concerning the practices and challenges in implementing the activity based costing system-ABC- by Algerian firms., the aim of this study is to explore the most important barriers that face the Algerian companies when they adopt ABC system. The sample of our study consists of 14 enterprises in Sidi Bel Abbes, we focus on questionnaire as an essential tool to gain as much information as possible , about the obstacles of applying ABC system. However, despite the availability of supportive conditions for its application, there was a lack of awareness of the difficulties that prevent the adoption of this system in practice. Keywords - Cost Systems- Cost Accounting- Cost Management - Activity Based Costing System.