مساهمة قائمة حسابات النتائج كمخرج لنظام المعلومات المحاسبية في تطوير الأداء المالي للمؤسسة الاقتصادية : دراسة ميدانية بمؤسسة التسيير السياحي بسكرة

Abstract EN

The study aimed to highlight the importance of the list of results calculations as one of the outputs of the accounting information system through the use of financial indicators derived from it, and its contribution in evaluating the financial performance of the institution and up to its development, and to achieve this goal we have studied the theory of the study variables first up to the applied study in the tourism management institution in Biskra Through which we calculated the indicators derived from the list of calculations of the extracted results according to the direct method, and analyzed and interpreted them.

The result was illustrated by the important role that this list represents from its coverage first to the lack of existing in the other lists and This is when this list can study it by giving a clear picture of the financial position of the institution from analyzing the intermediate balances and showing the purpose of its calculation, up to the most important ratios that can be calculated from the results accounts with an administrative reading for them, which leads the institution to the evaluation and from it the development of its financial performance And it was also pointed out the complementarity that exists between the financial statements in support of all this.