دور وسائل المحاسبة الإدارية في دعم عملية اتخاذ القرار في المؤسسة : دراسة ميدانية لعينة من المؤسسات الاقتصادية بولاية عين تموشنت

الملخص EN

From the indicators of economy and money, and the level of competition in the local markets intensified, then its transition to global markets despite the effects of globalization on the freedom of economic competition, the information became one of the pillars of the new economy structure and the cornerstone in light of all these changes in relation to the success and continuity of the enterprise.

This is what management accounting tries to provide by using many traditional and modern methods, mixing them as secondary systems of a major system that produces financial and non-financial information to support the management of the enterprise, in the context of performing its functions in the best way and in particular the integrity and rationality of the decision-making process.

The field study included a sample of administrators of four economic enterprises in Ain Temouchent in the Algerian West, through the distribution of 32 questionnaires to find out their views regarding the reflection of the application of traditional and modern management accounting methods on the decisionmaking process