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
| المصدر: | مجلة اقتصاد المال والأعمال |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي |
| المؤلف الرئيسي: | Ad, Noureddine (Author) |
| مؤلفين آخرين: | Ben Messaoud, Abdallah Kamel (Co-Author) |
| المجلد/العدد: | مج8, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جانفي |
| الصفحات: | 951 - 962 |
| ISSN: |
2543-3660 |
| رقم MD: | 1454332 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Information Systems | Re-Evaluation of Fixes | Historical Cost of Fixing | Decision-Making | Algerian Accounting Environment
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
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 reevaluating 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). |
|---|---|
| ISSN: |
2543-3660 |
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