مجلة إقتصاد المال والأعمال
Volume 8, Numéro 2, Pages 951-962
2024-01-22
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
Authors : Ad Noureddine . Ben Messaoud Abdallah Kamel .
Abstract
This 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 re-evaluating the fixations other than the historical cost in which the analysis is shaded, which affects the decision-making 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
Keywords
Accounting Information Systems; Re-Evaluation Of Fixes; Historical Cost Of Fixing; Decision-Making; Algerian Accounting Environment.
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
