إطار تصوري لقیاس الأداء في المؤسسات الصغیرة والمتوسط - دراسة حالة مؤسسة Aca Achourبالمسیلة -
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Date
2015-12-31
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جامعة الوادي - University of Eloued
Abstract
This study aims in the theoretical part, to illustrate the importance of performance measurement in
small and medium enterprises, as one of the main solutions to the managers to know the opportunities and
threats faced the enterprise in the current environment, which is highly competitive and rapidly changed.
The study showed in one hand the inadequacy of applying the general performance measuring
systems in SMEs environment, and on the other hand, it showed the lack of models designed specifically
SMEs, that are adapted with the financial, organizational, and human specifications in these enterprises.
In the practical side, we have tried to build a conceptual framework to measure the performance in
the entreprise under study using the integrated performance model (Laitenen, 2002) and through dropping
the performance indicators currently used and those that have the ability to use in the future.
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مقال
Keywords
Small and medium enterprises, models of measuring performance, integrated performance model.
Citation
قروش، عيسى. برحومة، عبد الحميد. إطار تصوري لقیاس الأداء في المؤسسات الصغیرة والمتوسط - دراسة حالة مؤسسة Aca Achourبالمسیلة -. مجلة الدراسات المالية والمحاسبية. مج 06. العدد01. 2015/12/31 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]