{"id":"https://openalex.org/W1544565569","doi":null,"title":"\u062f\u0648\u0631 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 ABM \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0629","display_name":"\u062f\u0648\u0631 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 ABM \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0629","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W1544565569","mag":"1544565569"},"language":"ar","primary_location":{"id":"mag:1544565569","doi":null,"is_oa":false,"landing_page_url":"http://archives.univ-biskra.dz:80/bitstream/123456789/765/1/06%20.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210204451","display_name":"Sciences Humaines","issn_l":"0996-6994","issn":["0996-6994","1775-4232"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323431200","host_organization_name":"Sciences Humaines Editions","host_organization_lineage":["https://openalex.org/P4323431200"],"host_organization_lineage_names":["Sciences Humaines Editions"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Sciences Humaines","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021972708","display_name":"\u0625\u0633\u0645\u0627\u0639\u064a\u0644 \u062d\u062c\u0627\u0632\u064a","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I206961696","display_name":"University of Biskra","ror":"https://ror.org/05fr5y859","country_code":"DZ","type":"education","lineage":["https://openalex.org/I206961696"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0625\u0633\u0645\u0627\u0639\u064a\u0644 \u062d\u062c\u0627\u0632\u064a","raw_affiliation_strings":["\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629  \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631#R##N#\u062c\u0627\u0645\u0639\u0640\u0629 \u0628\u0633\u0643\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629  \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631#R##N#\u062c\u0627\u0645\u0639\u0640\u0629 \u0628\u0633\u0643\u0631\u0629","institution_ids":["https://openalex.org/I206961696"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026868701","display_name":"\u0633\u0639\u0627\u062f \u0645\u0639\u0627\u0644\u064a\u0645","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I206961696","display_name":"University of Biskra","ror":"https://ror.org/05fr5y859","country_code":"DZ","type":"education","lineage":["https://openalex.org/I206961696"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0633\u0639\u0627\u062f \u0645\u0639\u0627\u0644\u064a\u0645","raw_affiliation_strings":["\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629  \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631#R##N#\u062c\u0627\u0645\u0639\u0640\u0629 \u0628\u0633\u0643\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629  \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631#R##N#\u062c\u0627\u0645\u0639\u0640\u0629 \u0628\u0633\u0643\u0631\u0629","institution_ids":["https://openalex.org/I206961696"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I206961696"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.15915567,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"27","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-management","display_name":"activity-based management","score":0.9470000267028809},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.8489999771118164},{"id":"https://openalex.org/keywords/organizational-performance","display_name":"organizational performance","score":0.6729999780654907},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.597000002861023},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.527999997138977},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.4320000112056732},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.7940000295639038},{"id":"https://openalex.org/keywords/performance-improvement","display_name":"performance improvement","score":0.3370000123977661},{"id":"https://openalex.org/keywords/competitiveness","display_name":"competitiveness","score":0.31700000166893005},{"id":"https://openalex.org/keywords/strategic-management","display_name":"strategic management","score":0.4309999942779541},{"id":"https://openalex.org/keywords/management-accounting-systems","display_name":"management accounting systems","score":0.9409999847412109}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.7513113617897034},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7208020091056824},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.19474470615386963}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1544565569","doi":null,"is_oa":false,"landing_page_url":"http://archives.univ-biskra.dz:80/bitstream/123456789/765/1/06%20.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210204451","display_name":"Sciences Humaines","issn_l":"0996-6994","issn":["0996-6994","1775-4232"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323431200","host_organization_name":"Sciences Humaines Editions","host_organization_lineage":["https://openalex.org/P4323431200"],"host_organization_lineage_names":["Sciences Humaines Editions"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Sciences Humaines","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2942085035","https://openalex.org/W7044575786","https://openalex.org/W3035506792","https://openalex.org/W579992379","https://openalex.org/W7024810720","https://openalex.org/W576696946","https://openalex.org/W2980893999","https://openalex.org/W3138158362","https://openalex.org/W945749736","https://openalex.org/W7219969090"],"abstract_inverted_index":{"\u0625\u0646":[0],"\u0627\u0634\u062a\u062f\u0627\u062f":[1],"\u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629":[2],"\u0648\u0627\u0646\u062a\u0642\u0627\u0644":[3],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f":[4],"\u0645\u0646":[5,17,45,48,63,119,123,142],"\u0625\u0644\u0649":[6],"\u0645\u0631\u062d\u0644\u0629":[7],"\u062c\u062f\u064a\u062f\u0629":[8],"\u062a\u0645\u064a\u0632\u062a":[9],"\u0628\u062a\u063a\u064a\u0631":[10],"\u0641\u064a":[11,23,39,83,108,133,152],"\u0639\u0648\u0627\u0645\u0644":[12],"\u0627\u0644\u0625\u0646\u062a\u0627\u062c":[13],"\u0648":[14,19],"\u062a\u0631\u0627\u062c\u0639":[15],"\u0627\u0644\u0639\u062f\u064a\u062f":[16],"\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645":[18],"\u0628\u0631\u0648\u0632":[20],"\u0645\u0641\u0627\u0647\u064a\u0645":[21],"\u0623\u062e\u0631\u0649\u00a0":[22],"\u0645\u064a\u062f\u0627\u0646":[24,31],"\u0627\u0644\u062a\u0633\u064a\u064a\u0631":[25,93,129,145,168],"\u0643\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a":[26],"\u0648\u0627\u0644\u0645\u0639\u0627\u0631\u0641":[27],"\u060c":[28,163],"\u0648\u0646\u0638\u0631\u0627":[29],"\u0644\u0623\u0647\u0645\u064a\u0629":[30],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[32,34,85,88,164],"\u0648\u062e\u0635\u0648\u0635\u0627":[33],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629":[35],"\u0648\u0644\u0623\u0647\u0645\u064a\u0629":[36],"\u0647\u0630\u0647":[37,121],"\u0627\u0644\u0623\u062e\u064a\u0631\u0629":[38],"\u0639\u0645\u0644\u064a\u0629":[40],"\u0627\u062a\u062e\u0627\u0630":[41,52],"\u0627\u0644\u0642\u0631\u0627\u0631":[42,53],"\u0644\u0645\u0627":[43],"\u062a\u0648\u0641\u0631\u0647":[44],"\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[46,51],"\u062a\u0645\u0643\u0646":[47],"\u062a\u063a\u0630\u064a\u0629":[49],"\u0646\u0638\u0627\u0645":[50,87,128],"\u0628\u0627\u0644\u0646\u0633\u0628\u0629":[54,103],"\u0644\u0644\u0645\u0633\u064a\u0631\u064a\u0646":[55],"\u0633\u0648\u0627\u0621":[56],"\u0639\u0644\u0649":[57,89,94,101,130,146,165,169],"\u0627\u0644\u0645\u0633\u062a\u0648\u0649":[58],"\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u062c\u064a":[59],"\u0623\u0648":[60],"\u0627\u0644\u0639\u0645\u0644\u064a\u060c":[61],"\u0643\u0627\u0646":[62],"\u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a":[64],"\u0648\u062a\u0648\u0641\u064a\u0631":[65],"\u0627\u0644\u0623\u0646\u0638\u0645\u0629":[66,77],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629":[67],"\u0644\u0636\u0645\u0627\u0646":[68],"\u0641\u0639\u0627\u0644\u064a\u0629":[69],"\u0627\u0644\u0639\u0645\u0644\u064a\u0629":[70],"\u0627\u0644\u062a\u0633\u064a\u064a\u0631\u064a\u0629\u00a0":[71],"\u0648\u0645\u0633\u062a\u0648\u0649":[72],"\u0623\u062f\u0627\u0621":[73,111,135],"\u0639\u0627\u0644\u060c":[74],"\u0648\u0645\u0646":[75],"\u0623\u0647\u0645":[76],"\u0627\u0644\u062a\u064a":[78],"\u062a\u0645\u062e\u0636\u062a":[79],"\u0639\u0646\u0647\u0627":[80],"\u0623\u0639\u0645\u0627\u0644":[81],"\u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646":[82],"\u0645\u062c\u0627\u0644":[84],"\u0646\u062c\u062f":[86],"\u0623\u0633\u0627\u0633":[90,95,131,147,166,170],"\u0627\u0644\u0623\u0646\u0634\u0637\u0629":[91,96,132,148,171],"\u0648\u0646\u0638\u0627\u0645":[92,144],"\u0627\u0644\u0630\u064a":[97],"\u062a\u0624\u0643\u062f":[98],"\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a":[99],"\u0627\u0644\u0645\u0646\u062c\u0632\u0629":[100],"\u0623\u0647\u0645\u064a\u062a\u0647\u0645\u0627":[102],"\u0644\u0644\u0639\u0645\u0644\u064a\u0629":[104],"\u0627\u0644\u062a\u0633\u064a\u064a\u0631\u064a\u0629":[105],"\u0648\u062e\u0627\u0635\u0629":[106],"\u0645\u0633\u0627\u0647\u0645\u062a\u0647":[107],"\u062a\u0637\u0648\u064a\u0631":[109],"\u062a\u062d\u0633\u064a\u0646":[110,134],"\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a.":[112],"\u0648\u0647\u0648":[113],"\u0645\u0627":[114],"\u062d\u0627\u0648\u0644\u0646\u0627":[115],"\u062a\u0633\u0644\u064a\u0637":[116],"\u0627\u0644\u0636\u0648\u0621":[117],"\u0639\u0644\u064a\u0647":[118],"\u062e\u0644\u0627\u0644":[120,124],"\u0627\u0644\u0639\u0645\u0644":[122],"\u062a\u0648\u0636\u064a\u062d":[125],"\u0645\u062f\u0649":[126],"\u0645\u0633\u0627\u0647\u0645\u0629":[127],"\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a":[136],"\u0648\u0630\u0644\u0643":[137],"\u0628\u0645\u0639\u0627\u0644\u062c\u0629":[138],"\u0627\u0644\u0625\u0637\u0627\u0631":[139],"\u0627\u0644\u0646\u0638\u0631\u064a":[140],"\u0644\u0643\u0644":[141],"\u0627\u0644\u0623\u062f\u0627\u0621":[143,162],"\u0648\u0627\u0644\u062a\u0637\u0631\u0642":[149],"\u0644\u0623\u0647\u0645":[150],"\u0627\u0644\u0623\u0639\u0645\u0627\u0644":[151],"\u0647\u0630\u0627":[153],"\u0627\u0644\u0625\u0637\u0627\u0631.\u00a0":[154],"\u0627\u0644\u0643\u0644\u0645\u0627\u062a":[158],"\u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629":[159],":":[161],"\u0627\u0644\u0623\u0646\u0634\u0637\u0629\u060c":[167],"Resume":[176],"\u00a0:":[178],"L\u2019environnement":[183],"actuel":[184],"ou":[185],"s\u2019affrontent":[186],"la":[187,229,314],"quasi-":[188],"totalite":[189],"des":[190,202,304,307,310,316,321],"entreprises":[191,245],"economiques":[192],"se":[193,199,247],"voie":[194],"de":[195,228,234,246,258,261,302,313,323],"nature":[196],"dynamique,":[197],"et":[198,205,214,238,249,274],"caracterise":[200],"par":[201,295],"mutations":[203],"conjoncturelles":[204],"organisationnelles":[206],"profondes.":[207],"Ce":[208],"fait,":[209],"a":[210,236],"incite,":[211],"les":[212,215,222,225,240,272,279,296],"chercheurs":[213],"academiciens,":[216],"au":[217],"meme":[218],"pied":[219],"d\u2019egalite,\u00a0":[220],"que":[221],"praticiens":[223],"dans":[224],"differents":[226],"domaines":[227],"recherche,":[230],"notamment":[231],"en":[232,298,300],"sciences":[233],"gestion,\u00a0":[235],"parcourir":[237],"proposer":[239],"meilleures":[241],"approches":[242,263],"permettant":[243],"aux":[244,292],"differencier":[248],"d\u2019assurer":[250],"leur":[251,289],"survie.":[252],"La":[254,268],"presente":[255],"etude":[256],"essaie":[257],"traiter\u00a0":[259],"l\u2019apport":[260],"deux":[262,283],"modernes":[264],"qui":[265],"sont\u00a0:":[266],"comptabilite":[269],"basee":[270],"sur":[271,278],"activites":[273],"Le":[275],"management":[276],"base":[277],"activites.":[280],"Ces":[282],"approches\u00a0":[284],"ont":[285],"pu":[286],"largement":[287],"demontre":[288],"efficacite":[290],"gr\u00e2ce":[291],"resultats":[293],"realises":[294],"entreprises,":[297],"particulier,\u00a0":[299],"matiere":[301],"demuniation":[303],"couts,":[305],"maitrise":[306],"ressources,":[308],"repartition":[309],"moyens,":[311],"assurance":[312],"qualite":[315],"informations":[317],"transmises\u2026etc.\u00a0":[318],"En":[319],"total,":[320],"niveaux":[322],"performance":[324],"tres":[325],"estimables.\u00a0":[326],"Mots":[329],"cles\u00a0:":[330],",\u00a0":[331],"ABM,\u00a0":[332],"ABC,":[333],"Competitivite,\u00a0":[334],"Performance.":[335]},"counts_by_year":[],"updated_date":"2026-07-23T06:02:39.697066","created_date":"2016-06-24T00:00:00"}
