دور محاسبة التسيير في قياس الأداء المالي للمؤسسة الاقتصادية

الملخص EN

This study aims to know the role of management accounting in measuring the financial performance of an economic institution, especially after the results achieved by modern management accounting methods in service and economic institutions, after traditional methods have struggled to keep pace with the development in the modern manufacturing environment, and the effects of the deficiency of these methods cannot be ignored by existing establishments of different types and sizes that have affected them greatly, it became necessary for these establishments to adopt modern management methods that enable them to control their production by reducing costs and getting rid of activities that do not add value to the enterprises' product, which will affect the improvement of the financial performance of economic institutions, and can resist in the contemporary environment and achieve its competitive advantage.

this study relied on the descriptive and analytical approach in order to present information related to management accounting and the financial performance of the economic institution, and the role that management accounting plays in measuring financial performance.