Algerian Business Performance Review

12

Authors: صالح بلاسكة ، نور الدين مزياني

The benchmarking is considered, if correctly used, one of the most important management tools in today's world. The use of benchmarking helps to improve performance indicators, and to identify and enhance strength elements. The adoption of this approach in evaluating the enterprise and developing its performance enables it to know its position compared to other distinguished enterprises, which encourages it to reach higher levels, as well as to identify the methods used in this process. Our goal through this field-based study conducted on the two companies that operated in the same activity: Hodna dairy at Msila and Almarai at Saudi Arabia, to know how we can take advantage of benchmarking in leading and evaluating performance. We concluded that this tool has a major role in improving the performance of enterprises based on some of the global performance criteria. Keywords: Benchmarking, leading and evaluating performance, Algerian enterprise Hodna, Saoudi company Almarai.

13

Authors: سايح بوزيد ، أحمد لعمى

This article aims to highlight the role of e-learning based on multi-media and via the internet as a strategic choice to develop and promote education, and to enhance the competence of human resources. knowledge and competencies have become the engine of production and economic growth to achieve economic and development goals resulting from the use of highly advanced information technology associated with high performance and low cost, especially in today’s world in which the role of knowledge and information increases steadily for better competitiveness imposed by globalization challenges and the growth of economic knowledge. Keywords: e-learning, economic knowledge, competence of human resources, communication and information technology.

14

Authors: عبد اللطيف مصيطفى، عبد القادر مراد

In the light of globalization and the new changes, challenges are becoming bigger, competition is intensifying and enterprises find themselves looking for appropriate solutions to keep pace with changes in the field of science and technology and to maintain their market shares that ensure their survival, and maximize their profits and to develop their competitiveness. The clear vision of the future provides sufficient flexibility and the ability to respond to various and fast changes imposed by the competitive environment. The research and development strategy associated with continuity of renewal is considered one of the most important strategies that promote creativity and innovation and the creation of new technologies to improve the performance of the enterprise and to achieve the total quality of products at competitive prices that maximizes profits and develops their competitiveness compared to its competitors. This is mainly the aim of this paper. Key words: research and development, profitability, investment, technological change.

14

Authors: فؤاد غالب كردي حنني

The results of the study opposed the working reality of local Palestinian cooperative associations of various kinds as it came in contrary with the results of most previous studies that have been consulted and referred to. The results indicated that the administrative and financial performance of the olive presses cooperative associations operating in Salfeet Province was high, and the cooperative culture reality of members was also high and positive. In addition, the training operations carried out by the cooperative associations for their members were relatively high and positive. Overall, the results showed that the performance assessment of institutions working with cooperative associations was high. The study recommends the necessity to design specialized training programs related to the work of cooperatives. These cooperatives have to be followed and guided by competent and specialized authorities using modern methods, along with the application of transparency and accountability standards inside these cooperatives. Keywords: cooperative association, administrative performance, financial performance, salfeet Province, olive presses.

16

Authors: Nesrine CHERAIET

The 2009 crisis, which has taken root primarily in the non-real sphere of the economy, has resulted in an unparalleled monetary and financial disorder whose effects on the real economy have been extremely sharp. The transformation of this crisis into a major one is through the amplification of deindustrialization, delocalization and deregulation that are always occurring under the effect of an exclusively financial system. In this context, the multinational steel ArcelorMittal, although an international actor of some influence, has not so far escaped the sharp effects of this very crisis. It is within this very context that this contribution seeks to list the negative effects of the crisis on the economic activity of the company and its consequent reactive strategy. More specifically, this article tries also to assess the impact that this crisis is having on the local steel plant of Annaba which is also an integral part of ArcelorMittal, and the consequent strategy that the latter is adopting. Keywords: global economic crisis- cutting effects of the crisis- financial indicators of ArcelorMittal- the multinational strategy.

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Authors: محمد الخطيب نمـــر، هواري ســــــويسي

The aim of this study is the attempt to apply the activity-based costing (ABC) system on the university’s service sector in Algeria, using one of its student dormitories as a sample. This is due to the growing importance of these facilities within the university’s community and society as a whole, and because their need to make the right administrative decisions that provide the best use of their resources along with preserving their social and service role. Key words: cost accounting, public service, the final cost, indirect costs, activities.