الخلاصة:
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
