الأدوات الحديثة لمراقبة التسيير ودورها في تقييم أداء المؤسسة الإقتصادية :دراسة حالة لمؤسسة توزيع الغاز والكهرباء سونلغاز فرع المدية

Abstract

The traditional tools of management control have become unable to give a clear and complete picture of the performance of institutions, because they focus on evaluating the financial aspect and neglect other aspects that are no less important than it. Our study revolves around modern tools for monitoring the management of the performance evaluation of the economic institution, through the integration of financial and non-financial indicators, which works to continuously improve the performance of institutions. Among the modern management control tools that we will include in this study is the activity-based costing system (abc) balanced scorecard