نظام الإدارة على أساس الأنشطة كمدخل حديث لتميز المؤسسة الجزائرية -دراسة حالة شركة مناجم الفوسفات-

Abstract

The research targeted to search activity based management system through working on spotlighing its difference comparing to activity based costing, also presenting stages of appling the system and its evaluation as a new tool hepls algerain entreprise excellence. for achieving the study gools the study targeted the entreprise of fosphate –Tebessa-, the study presents a try to build activity based management system of the company witch provides a support to its operaional and strategic operations