استخدامات ادوات المحاسبة الادارية في اتخاذ القرار بالمؤسسة الاقتصادية-دراسة المؤسسة الوطنية للاملاح -مركب الملح في لوطاية

Abstract

The aim of this study is to present the administrative accounting methods in the National Salt Establishment – salt compound- Loutayya Biskra,and to know the methods of administrative accounting which works to control their costs and reduce them to achieve their objectives and choose the best alternative to make appropriate decisions in the institution. And to draw the relations between the infidels by understanding the theoretical aspect in which the use of accounting tools was presented to the administrative decision making institution. The study concluded that administrative accounting is a branch of accounting that provides the necessary information to its users. This is done by using administrative accounting tools to develop the organizations products and provide the lowest cost of decision making, pricing and investment in the market. Key words Management accounting, Methods of management accounting, Decision making