اثر توزيع الارباح عللى القرار الاستثماري في ظل جودة التقارير المالية دراسة حالة المؤسسة الالقتصادية الوطنية للدهن وحدة سوق اهراس

Abstract

This study aims to highlight the role of the administrative accounting package in evaluating the financial performance of the economic institution and knowing its performance if it is good or not, and projecting it to an Algerian company represented in the cement factory - Tebessa - the white water unit, trying to answer the following problem: How does the management accounting package contribute to evaluating financial performance? And what is the translation of this on the cement corporation - Tebessa -? During the study period, we relied on the descriptive approach corresponding to the theoretical side and the case study approach in the practical side by evaluating the financial performance of the institution using the basic financial statements of the institution. In the end, we were able to assess the financial performance of the white water cement plant using the financial position and profit and loss lists for the period (2015-2018).