زيتوني, بشرىولهاصي, ريم ريحانجديدن, لحسن2024-04-162024-04-162021http://dspace.univ-temouchent.edu.dz/handle/123456789/3659مذكرة مقدمة لاستكمال متطلبات نيل شهادة الماستر تخصص مالية المؤسسةThrough this study, we aim to highlight the importance of discretionary comparison in the process of measuring and evaluating the financial performance of Algerian economic institutions by addressing theoretical literature and projecting its field through an application study in which we distributed a questionnaire on the role of modern techniques in assessing the financial performance of enterprises. The study found that it was the discretionary balance that determined strengths and weaknesses through the oversight process and that oversight was one of the most important functions of the discretionary budget for planning the desired objectivesotherFinancial performance, budgeting, planning, monitoring, gap analysis, sales budgetThesis