المقارنة المرجعية كآلية حديثة لتقييم و تحسين الأداء المالي في المؤسسة الاقتصادية : دراسة مقارنة بين مجمع صيدال و مؤسسة حكمة للأدوية

الملخص EN

This study aims to identify the theoretical framework of the reference comparison mechanism and to highlight its role in evaluating and improving the financial performance of the economic institutions in general and the Algerian institutions, especially through an applied study conducted on two giant establishments operating in the same sector.

To conclude that the reference comparison contributes to the improvement and development of the financial performance of the institution, and has been shown to be effective in the detection of weaknesses and their causes and how to correct them.