أهمية تطبيق الاتجاهات الحديثة في مجال مراقبة التسيير في المؤسسة الإقتصادية : دراسة ميدانية

Abstract

The study aims to highlight the importance of adopting new trends in management control in economic industrial enterprises, toward this aim we tried to explore in the theoretical part the different concept associated with management control and its different trends, and its importance in enterprises, beside we used a questionnaire in the empirical to collect data. The questionnaire data has been preceded by SPSS programme, thus the study showed that enterprises under study are in need to alter its traditional cost accounting practises and management control systems; however there are some obstacles that prevent their adoption. The study concluded a set of recommendations most importantly the necessity of Algerians enterprises to adopt new trends in cost accounting and control management systems, however toward this aim these enterprises must overcome the different obstacles that prevent their adoption