المحاسبة التحليلية كأداة لمراقبة التسيير - دراسة حالة في مؤسسة سكك الحديدية وحدة بني صاف

Abstract

Considering that analytical accounting is one of the effective tools in management as it provides a comprehensive picture of the achieved results and works to provide the production department with information and data by offering to improve the production process and create a competitive advantage for its products. And despite the absence of the analytical accounting system in the majority of Algerian institutions, and in order to activate the subject of our study, we decided to drop it on the field on the branch of the National Company for the Railway Industry of Beni Saf, so that we tried to create an analytical accounting system and calculate the analytical result for the last three years to try to find out whether the accounting Analytical role in the control and management of production in the unit