تحليل الاختلاف في الأداء المالي للمؤسسات الصغيرة و المتوسطة العائلية و الغير عائلية الجزائرية

الملخص EN

The objective of the article is to evaluate and analyze the difference in performance for SMs family and non-family enterprises from the financial side of difference , we have analyzed the statistical method using 25 financial ratios , the study concluded that the difference in the financial performance of these two types of institutions to the following factors : profitability ; cost ; self – financing policy , investment policy ; where Algerian family enterprises achieve balanced growth financed by internal resources , based on their ability to continue to raise their profitability thus improving its financial independence