أثر حوكمة مصلحة المبيعات على تكاليف الإنتاج : مؤسسة أورسيم بوادي ارهيو نموذجا

الملخص EN

This study is based on the effect of the application of the principles of governance at the level of the sales department to reduce production costs in the company Orsim of Oued Rhiou.

this company adopts methods and principles in the same department represented as the method of selling on demand, which targets the cost of storage.

and also the study also explained that this company and also it has the ability to master the cost of manufacturing losses is due to full compliance with quality standards, especially since the company undertakes to conclude agreements between customers, domestic or foreign, to guarantee the quality of the product.

and based on the results obtained, the study concluded with a set of recommendations that lead the sales department to be able to apply the principles of governance, in particular in the field of training auditing, the transparency of information, and without forgetting the motivation system provided to the agents of the same department we also note the information system which makes the link between the department of production and the department of sale.