- MNLالتحكم في التكاليف ودوره في تحسين الأداء المالي للمؤسسة-دراسة حالة مديرية الصيانة بالأغواط

Abstract

This study aimed to shed light on costs as a means to improve financial performance through financiai statemets and reports whose quality is related to qualitative characteristics of cost and financial performance indicators, which have a considerable role in making financial decisions. Through this study, an applied study was conducted on the sonatrach maintence directorate in laghouat, in ordre to try to drop the theoretical side on the practical side. we concluded that costs are one of the basic tools for management control, collecting informations and it is used for the benefit of management ie; to evaluating its financial performance.