ودوره في تقييم الأداء المالي للمؤسسة dupontنموذج : دراسة حالة شركة الاسمنت بني صاف عين تموشنت

Abstract

This study deals with the issue of evaluating financial performance in economic institutions and the problematic of evaluating it We focused on the indicators of the Dupont model of return on equity, and we tried to find out if this model was applied to the Beni Saf factory. Through our research, we reached the results that the model has an important role in evaluating the performance of institutions. However, it turned out that the cement plant does not use the DuPont model to evaluate its financial performance. The study concluded with a set of recommendations, the most important of which is the need to rely on the indicators of the model because it gives us results that enable us to know the extent of management efficiency.