أثر تكاليف التغيب و حوادث العمل على ربحية المؤسسة الصناعية : دراسة حالة المركب الصناعي "ألفاديتكس" ببجاية

Abstract EN

This study aims to measure the costs resulting from employee's enteeism and work accidents and highlight the impact of this type of costs on the profitability of the Algerian industrial enterprise, by applying it to the industrial complex "ALFADETEX" in Bejaia.

This study found that the company under study incurred a very significant hidden cost resulting from enteeism and work accidents, and that measuring this type of costs and working to control and reduce them to the lowest levels leads to an increase in the profit rate of the industrial complex by 3, 09% within a year 2019, which is equivalent to an increase of 191%.