محاسبة المسؤولية كأسلوب حديث في المحاسبة الإدارية لغرض تقييم أداء المؤسسات الاقتصادية الجزائرية

Abstract EN

The performance appraisal process of important processes in the economic institution because they provide necessary production capacity indicators for workers in the organization as well as show the physical and intellectual workers and input from a production level and their ability to adapt to the environment in which they work and indicators of development that looks at their potential in these areas in the future possibilities.Among the available methods adopted by the Foundation in evaluating the performance of management accounting as a way we find an important contribute to improving the cost-effectiveness of the organization and increase productivity and efficiency by using the management accounting tools which are considered the most important responsibility accounting.

Through our study we concluded that the accounting responsibility is working to provide performance reports senior levels in the organization management where these reports illustrate the extent to which workers in various duties in the organization and the results obtained are then take appropriate decisions at the right time and work to improve performance and achieve the objectives underlined and avoiding the negative deviations in the future.