المردودية كأداة فعالة لتقييم المؤسسات الاقتصادية : حالة فرع إنتاج الحليب و مشتقاته (GIPLAIT)‎ بولاية تلمسان

الملخص EN

The aims to this topic is to highlight the most important methods used in the organization to evaluate the profitability of exploitation, economic and financial profitability, this study, we tried to clarify and understand some of the concepts related to value and evaluation, as well as profitability and the relationship between them and the return (profit) in the economic institution, and order to achieve the purpose of the study and the possibility of answering the fundamental question, we conducted a field study of the milk and production in derivatives in Abou Tachefin, Tlemcen (GIPLAIT), by addressing the various financial lists for the last three years (2018-2020).

This study concluded that the institution depends single method in evaluating its profitability, which is the method of economic value added value added (EVA), we also concluded that this institution worked to achieve significant values of profitability during the years studied, but nevertheless we invests in fixed capital that translates to the fact that the latter lacks the so-called value creation, that is, it does not work to.

expand its activities, which reduces its life span and makes it at risk of bankruptcy at any moment