إستخدام أساليب المحاسبة الإدارية في الرقابة و تقييم أداء المؤسسة الإقتصادية - دراسة حالة في مؤسسة مناجم الفوسفات - تبسة

Résumé: Administrative accounting is one of the tools used in the management of institutions. It produced a great deal of modern methods and techniques, especially when it comes to monitoring and evaluating performance. Among these methods, there is a traditional that is no longer able to provide a clear picture of the status of the institution in all aspects, such as methods of production and evaluation, and raises the problems of inventory questions, assess the performance of the human resource, assess the performance of intangible assets and the management of relationship with customers and suppliers. While modern methods of management accounting have provided solutions to many of the problems that may hinder the good performance of the institution, the impact of using these methods on performance indicators, both financial and non-financial, is examined and varied according to many factors, To compete, the extent to which institutions adopt modern technologies and technologies in the completion of their work, In applying these methods at the Phosphate Mines Institution, it has been found that it occupies a significant position among phosphate producing institutions worldwide, but does not use modern methods of monitoring and performance evaluation except for some traditional methods still used in some major institutions such as liability accounting , And the rest of the methods are traditional from the past decades, and mostly focused on the financial aspect to determine the status of the financial institution, and one method is one of the modern methods used by this institution to identify the costs of production without being a means of monitoring and evaluation The overall performance of the enterprise is the value chain.

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