مدى تطبيق نظام محاسبة المسؤولية في مؤسسة نفطال مقاطعة التسويق لةلاية غرداية

Abstract

هدفت هذه الدراسة لبيان مدر تطبيق مؤسسة نفطال مقاطعة التسويق بغرداية لنظام محاسبية المسؤولية وإبراو أهمية وأهداف هذا النظام وإقتراح بعض الحلول لمعالجة نقاط الضعف التي تعيق تطبيق هذا النظام ولتحقيق هذا الهدف تمدراسة المقومات الاساسية التي يقوم عليها نظام محاسبة المسؤولية وذلك بالاعتماد على الدراسات السابقة في هذا المجال وتمثبت المقومات في تحديد مراكز المسؤولية ةمقارنة الاداء الفعلي بالاداء المخطط لتحديد الانحرافات وتحليلها The objective of this study was to show how is the extent of applying a system for accounting responsibility by the naftal district of marketing - ghardaia , and to demonstrate the importance and the objectives of that system and to suggest some solution in order to fix some weak point that would prevent the system to be applied in the good way. In order to reach such objective , the basic elements in which is ,the system for accounting responsibility , is based was a subject of studies and considering also the previous studies. This elements focused on the centre of the responsibility in the organizational structure. And preparing the balance of the planning and feature of performance in the positions of responsibility, and comparing real performance to the planed performance in order to show the anomalies and analyze them. Showing the importance of setting a system of controlling report and performing reports. And at the end , a motivation system which must be equal in giving rewards to the employees and those rewards must be objectively being given away from any subjectivity. And to complete the objectives of the study , a survey has been established with four major points to detect whether those above said elements are existing to support the applying of accounting of responsibility. The study had included 38 employee works in different administration level in naftal company district of marketing - ghardaia, and after analyze of the survey with the accounting system spss , we reached the result that there is a weak relationship between the elements of system for accounting responsibility existing in naftal company district of marketing for lack of the rules and bases on which this system should be established. A number of recommendations has been set which may give support to apply the system of accounting responsibility