أساليب تقييم المؤسسات و تطبيقاتها في الجزائر

الملخص EN

This study aims to identify the most important methods applied infirm evaluation, in case of privatization, merger, acquisition, restructuring, or for whatever relevant reasons.

Most often different and various methods are used1with distinct approaches; There are a variety? of methods depends on the balance sheet-based approach, where there are other methods fall within the financial or cash flows approach, where as some based on the approach of goodwill.

We have discussed as well the expeiience of some Algerian economic companies which have been subject to the evaluation process, Particularly' those companies that ha\>e been partially' privatized through the stock exchange, such as: Saidal corporation, and the Eriad Setif and El Aurassi Hotel.

We find out that each company relies upon a method or combination of methods which differ from one firm to the other.