استخدام أساليب المحاسبة الإدارية في المؤسسات الخدماتية الجزائرية

الملخص EN

But despite the progress and success provided by the traditional methods of management accounting, the service institutions were suffering from some shortcomings in the results obtained, which prompted the development and modernization of management accounting methods in line with the huge amount of information that the institution receives.

knowing the extent of application of administrative methods and their field of use, and knowing which of those methods are the most common, and the study has resulted in the following: -one of the most traditional management methods used in companies is the method of liability accounting, and the standard cost method, while the least used is the method of cost-volume and profit analysis and the linear programming method, which ranked last.

-one of the most recent methods to follow the activity-based costing method with an average 2, while the balanced scorecard method and the value engineering method were ranked last.

-preparing an effective and efficient management accounting system that allows service institutions to grow and continue in the medium and long term.

-Algerian service institutions use traditional management accounting methods because of their ease of use and because they are inexpensive.

-the Algerian service institutions use modern management accounting methods in order to keep pace with development, as well as their keenness to obtain international quality certificates such as ISO.