رأس المال العامل في المؤسسات الجزائرية : بحث عن الكفاية أم كفاءة الإدارة : حالة المؤسسة الوطنية للدهن : وحدة سوق أهراس

الملخص EN

Maximize profits and the continued increase is the main objective of the establishment of an economic institution, however, opposed this objective while maintaining liquidity to cope with risk, however seek to reconcile these two objectives by concentrating attention to what is known as the capital and labor management، Where liquidity is linked to achieving sufficient working capital while the balance achieved between liquidity, profits and minimize its effective management.

In this sense, the study focused on clarifying the boundaries between the concepts of efficiency and effective management of working capital, and depending on what is more interested in the Algerian institutions, through the case study of National Foundation of fat - Unit of Souk Ahas-.

Finally, it concluded that the implementation of the efficiency of working capital - interest in the Algerian institutions - is not necessarily accompanied by effective management, while the opposite is always true