أثر مراقبة التسيير في الرفع من مستوى الأداء المالي في المؤسسات الاقتصادية دراسة حالة "مؤسسة توزيع الكهرباء و الغاز سونلغاز – ورقلة- (2016_2017)
Résumé: The objective of this study is to identify management control, determine its role and impact, evaluate its tools in the economic institution, and also diagnose the financial situation of the institution in light of the sharp competition and technological development in particular. The study has two variables, one of which is dependent and the other independent. The dependent variable is the financial performance and the independent variable is the control of steering. the first chapter deals with the theoretical literature for monitoring the management and financial performance, where the most important definitions for monitoring the management and tools, and also to highlight the most important definitions of financial performance and its objectives, in the second chapter, the study was dropped on the case of an economic institution, the Electricity and Gas Distribution Corporation - Sunlagaz - in the period 2016/2017 and the use of the dashboard, which is one of the management control tools used in the institution. The results of the study were summarized in the following points: Monitoring and control of electricity customers, increasing extension of payment periods … Finally, all selected theories were validated.
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