مجلة أداء المؤسسات الجزائرية
Volume 4, Numéro 7, Pages 175-183

Ensp تقييم واقع تطبيق مكافأة نهاية الخدمة وفق النظام المحاسبي المالي في المؤسسة الوطنية لخدمات الآبار

الكاتب : بكاري بلخير . مداني الطيب .

الملخص

In view of the end-of-service allowance importance given by the national oilfield companies, we desired to study one of these companies in order to recognize the actual application of the financial accounting system, which stipulates the obligation of earmarking an amount to cover this allowance. Therefore, we have attained that the company case study applies the financial accounting system in term of modality of allowance (hoard) assessment or accounting treatment that must be done. In addition, we suggest doing a study about all the oilfield companies to generalize the rule of the financial accounting system application on the subject of the end-of-service allowance.

الكلمات المفتاحية

Financial accounting system, personal assets, end-of-service allowance, National Oilfield Service Company.