محاسبة التسيير و دورها في قياس و تقييم الأداء بالتطبيق على المؤسسة الاقتصادية في الجزائر

الملخص EN

In the frame of the ongoing changes in the modern business environment, coupled with the rapid technical progress in the methods of production and the increase in the degree of automated manufacturing processes and high competition, management got aware of the importance of the impact of internal and external environment changes in the design and the performance evaluation.

Within such changing environment, management accounting in its traditional form suffers from some shortcomings, in particular those relating to performance measurement and evaluation, it becomes necessary under the terms of these changes to tie up with the rate of environmental changes of modern companies in order to ensure its survival as an effective tool to serve top management.

That is why a certain number of studies and researches have been made to recommend the enhancing of management Accounting to make some adjustments with regard to the area of performance measurement and evaluation.

Hence, a great number of management accounting tools appeared, the most significant of them is what is called Balanced Scorecard.

This research aims to: - To discover the most recent contributions in the field of management accounting relating to performance measurement and evaluation.

- To identify the methods of performance measurement within the Algerian economic enterprises.

- To propose a model of measurement of the performance based on Balanced Scorecard adapted to the context of Algerian productive enterprises.

To conduct our study, we used a questionnaire to evaluate the levels of actual performance on a sample of productive companies based on balanced scorecard tools in such enterprises.

The purpose is to build a model for balanced scorecard which will help these enterprises to design measurement systems and performance evaluation.

The research study has come to a conclusion that the evaluation of the level of performance in the enterprises targeted by the questionnaire shows some weaknesses according to Brown Model.

That is why the researcher recommends the design of a system of measurement and evaluation of the performance based on a balanced scorecard