أهمية حساب نقطة التعادل في المنظمات الخدمية غير الربحية الجزائرية : دراسة حالة جمعية أمل المستقبل بتقرت-ولاية ورقلة-الجزائر

الملخص EN

This study came as an attempt to apply one of important management control tools used in Industrial institutions which is the breakeven point on the reality of one of a service organizations no-profit Algerian that is the association of Elamel witch take care of children in Touggourt state of Ouargla.

The aim is to clarify how to calculate the breakeven point and what are the advantages for this association from calculating it.

The study used a descriptive approach in the theoretical side as well as a case study approach in the practical side.

At the end, the study has shown the advantages of calculating the breakeven point at the association, among them the possibility to calculate safety margins, safety indicator, and to know when the breakeven point will achieved ...etc