إستخدام أدوات المحاسبة الإدارية في تحسين المردودية المالية للمؤسسة الإقتصادية دراسة ميدانية لمؤسسة المطاحن الكبرى للجنوب بسكرة - أوماش.

Abstract

The aim of this study is to try to identify administrative accounting and each of its traditional and modern tools, and show the effect of it use on improving financial profitability of the economic institution, and that for the important and the effective role played by administrative accounting in providing what the institution needs of accurate data and informations in general, and the role played by its tools in improving financial profitability in particular. At the end the study we reached that administrative accounting tools contribute positively in improving financial profitability of the economic institution, through its role in reducing production costs by applying activity based costing system, and the permanent knowing about financial position of the institution and the possible financial risks to be met through the application of financial analysis, in addition to the role played by other tools in it. Keywords : Administrative accounting, traditional administrative accounting tools, modern administrative accounting tools, financial profitability, financial leverage