Ad NoureddineBen Messaoud Abdallah Kamel2024-06-022024-06-022024-01-22Ad ,Noureddine. Ben Messaoud ,Abdallah Kamel. The Effect Of The Outputs Of The Accounting Information Systems Prepared According To The Re-evaluation Of Fixed Assets In Improving And Guiding Decisions In Saidal Company. Journal of business and finance economy . Vol. 08. N. 02. 22 january2024. faculty of economie commercial and management sciences. [visitedin ../../….]. availablefrom[copy the linkhere]2543-3660https://dspace.univ-eloued.dz/handle/123456789/32949This study aims to improve the decision-making process of institutions with regard to information systems according to the re-evaluation of the fixings as a model. The outputs of accounting information systems by reevaluating the fixations other than the historical cost in which the analysis is shaded, which affects the decisionmaking process, which is usually built on the historical performance of the institutions represented by several indicators that we have addressed, such as the rate of return on assets (ROA) and the turnover rate of fixed assets (FAT).enAccounting Information SystemsRe-Evaluation Of FixesHistorical Cost Of FixingDecision-MakingAlgerian AccountingArticle