مساهمة النظام المحاسبي المالي SCF في قياس و تقييم الأداء المالي للمؤسسة الاقتصادية

الملخص EN

Given the critical importance of financial performance as the cornerstone of economic institutions on one hand; and on the other hand; these institutions strive to achieve their financial balance as a main condition to design their plans Strategy to ensure sustainability; continuity and future challenges.

The study concluded that the contributions of the financial accounting system seem clear at the level of financial information content in relation to the financial statements prepared according to the latter; which are outputs of this system; and on the other hand; they are key inputs to measure and evaluate financial performance.