نظام مر اقبة التسيير وعلاقته في اتخاد القرا رات المالية

Abstract

This research aims to clarify the relationship between the management control system and financial decision-making in Algeria telecom, using a descriptive methodology appropriate to the nature of the research the study of found that the relationship lies in the fact that the management controlsystem provides the necessary information that assists in making various types of financial decisions, using its tools, including financial statements (balance sheets, income statements), cash flow statements, dashboards, and other relevant tools. The system helps to identify the company’s financial needs and choose the appropriate alternative from among the available options that are compatible with the company’s situation, thereby enabling it to continue its activities, achieve its goals, and manage its affairs under the best conditions