دراسة تحليلية لواقع و متطلبات تبني المؤسسات الصناعية الصغيرة و المتوسطة لنظم معلومات المحاسبة الإدارية : دراسة ميدانية لعينة من المؤسسات بسطيف

الملخص EN

This study aims at analyze the reality and requirements of the adoption of the Management Accounting Information Systems by the small and medium-sized industrial entreprises, which is made up of three main categories: The budget system, systems design and the cost accounting system.

In the current global transformations, characterized by increased competition and have increased use of information and communication technologies, the need for accurate information has increased to help make sound strategic and operational decisions, and thus to management accounting information system that increase the efficiency and effectiveness of the organization and improve its competitive position.

It was made clear through data from research institutions, that the practices of the management accounting information systems were moderate.

The management of SMEs requires that due attention be paid to the requirements of the system of budget and systems study and the cost accounting system, as a result of the important information they provide that would improve the effectiveness of management decisions and make them competitive in the markets in which they operate.