أساليب محاسبة التسيير الحديثة و دورها في تحسين الأداء المالي للمؤسسة الوطنية للوالب و البراغي غليزان

الملخص EN

The development of the business environment and technological advancements in the modern manufacturing environment contributed to the development of management accounting tools, to be in line with the modern idea of management, and to provide sufficient information to enhance financial performance.

This study aims to determine the extent of the contribution of modern management accounting methods such as JIT, BSC, and TQM in improving the financial performance in the entreprise, while the applied study was on the total quality management system in the entreprise of screws and screws, through which we reached To the existence of a statistically significant relationship at the 1% level of significance, with regard to its impact on reducing costs, customer satisfaction, and increasing market share and profitability.