المحاسبة الرشيقة و دورها في تقييم الأداء المالي للمؤسسات الصناعية

Abstract

This study aims to show the reality of agile accounting in the institution in question in order to link the relationship between the application of agile accounting tools to evaluate its financial performance ; we found that agile accounting has a set of tools that work to eliminate various types of waste and loss and so to reach the lowest costs in the various processes and stages that link the production process though which the organization achieve the desired objectives and enhance their position and know their weaknesses and decisions , and to reach to the results of this study we used the descriptive analytical approach and selected sonatrach as an economic institution with a relationship with our subject in order to answer the problem The study fond the need to expand the thinking of using agile accounting tools in different institution to highlight their role of eliminating the various types of waste and loss and reaching the extent of the costs in order to evaluate their financial performance using financial indicators in order to know their financial position.