الموازنة التقديرية كأداة للتسيير الأمثل لخزينة المؤسسات الاقتصادية : دراسة حالة مؤسسة Algal Plus بالمسيلة

الملخص EN

The objective of the study is to demonstrate the role of the Estimated budget in controlling the management of the Treasury in the economic enterprise, through the study of the case of algal plus in M'sila, where the exploitation of the financial statements made it possible to prepare a the budget for its treasury for the year 2020.

we calculated the deviations between the expected and realized.

the results of the analysis showed significant control in the management of the treasury of the enterprise reflected in the value of the deviations recorded, which were largely acceptable despite the discrepancy between negative and positive.