محاسبـة التكاليـف ودورهـا في تقييـم الأداء دراسة حالة: المؤسسة الوطنية لصناعة الكوابل الكهربائية بسكرة

تقـرارت, يزيد (2011) محاسبـة التكاليـف ودورهـا في تقييـم الأداء دراسة حالة: المؤسسة الوطنية لصناعة الكوابل الكهربائية بسكرة. Masters thesis, Université Mohamed Khider - Biskra.

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Abstract

The process of evaluating the performance of important process in the organization of the economy because they provide indicators necessary for the productive capacity of workers in the enterprise, as well as showing the possibilities of working for the physical and intellectual and they provide the level of production and their ability to adapt to the environment in which they work and the development indicators that look at their potential in these areas in future. Among the available methods adopted by the institution in assessing the performance of cost-accounting method, we find an important contribution in improving the profitability of the institution and increase production efficiency, using cost-accounting tools. Through our study came to the conclusion that it is important to calculate the cost of products for enterprise as to the content of the results, enables managers to see the dynamics of the various costs and the final cost for the products of the institution through several sessions of accounting, and then work on improving performance and achieving the fixed objectives and to avoid deviations of negative future.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Cost accounting, cost accounting tools, performance, performance evaluation, accounting responsibility.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculté des Sciences Economiques et Commerciales et des Sciences de Gestion > Département des sciences de gestion
Depositing User: Admin02 TMLBiskra
Date Deposited: 07 Nov 2014 16:13
Last Modified: 07 Nov 2014 16:13
URI: http://thesis.univ-biskra.dz/id/eprint/605

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