A critical view of the Production stage Costs system applied in Libyan Industries in terms of determining and controlling production costs (case study of National Cement Company- Zliten Cement Factory)

Abstract

The study focuses determining and  controlling production costs by submit A critical view of the Production stage Costs system applied in Libyan Industries and problems with the allocation of cost items, the inaccuracy of production cost data. As well as the poor control over production costs This study was adopted a case study on National Cement Company- Zliten Cement Factory. The study used a descriptive case and data analysis based on operating costs for Zliten Cement Factory. field visits And personal interviews by the researcher to the factory.