Management financier

Permanent URI for this collectionhttps://dspace.esm-tlemcen.dz/handle/123456789/5

Le Management Financier joue un rôle très important dans les organisations. D’abord il permet de définir une stratégie financière en cohérence avec la stratégie générale de l’entreprise. Il participe également dans le choix des investissements naturellement les investissements qui créent de la valeur. Le Management Financier permet également d’assurer un meilleur montage financier pour ses investissements, et à coté de cette gestion financière à longue terme le Mangement Financier s’occupe également du cache management ça-veut-dire de la gestion financière à très court terme (la gestion de liquidité). En plus il met en place un système de contrôle interne qui permet de minimiser les risques. Enfin parmi les fonctions du Management Financier c’est d’aider ou bien d’assurer un pilotage de la performance de l’organisation en aidant les différentes autres fonctions par la livraison d’un certains nombres d’indicateurs et des données liées à l’analyse financière de l’entreprise.

Browse

Now showing 1 - 16 of 16

نظم المعلومات المالية ودورها في اتخاذ القرار -دراسة حالة مؤسسة توزيع الكهرباء والغاز بولاية سعيدة-
(Ecole Superieure De Managment Tlemcen, 2025-06-25) طاوسي عائشة أشواق و بن صالح فريال
This study aimed to evaluate the financial information systems used at the Electricity and Gas Distribution Directorate – Saïda Branch, and to understand their role in the decision-making process within the institution. Based on the nature of the topic, the descriptive-analytical method and the case stady methode were used to examine the impact of the independent variable "financial information systems" on the dependent variable "decision-making," in light of the study's hypotheses. To achieve the objectives of the study, a questionnaire was used. It included the two main variables of the study " financial information systems" and "decision-making," along with some demographic variables, and was distributed to a random sample of 120 employees out of the total study population, which consisted of 261 employees in the institution. By relying on appropriate statistical methods and based on the results obtained, we found a statistically significant relationship between the dimensions of financial information systems (material requirements, human requirements, technical requirements, organizational requirements, and legal requirements) and decision-making at the Electricity and Gas Distribution Directorate – Saïda Branch.
دور نظم المعلومات الاستراتيجية في تحقيق الميزة التنافسية دراسة حالة مؤسسة ميناء -تنس-
(Ecole Superieure De Managment Tlemcen, 2025-07) مناد هناء
This study analyzes the role of Strategic Information Systems (SIS) in achieving competitive advantage. The research was conducted at the Tenes Port Authority, a vital institution within Algeria's maritime transport sector. Employing a descriptive analytical approach, the study utilized a questionnaire distributed to 150 employees, with a sample size of 97 completed forms. Data analysis was performed using SPSS v26, incorporating statistical tools such as the coefficient of determination, ANOVA, and simple regression. The findings reveal a positive and statistically significant relationship with a moderate effect between the implementation of SIS and the achievement of competitive advantage. This impact was particularly evident in areas like cost reduction, improved innovation, and development. Based on these results, the study recommends increasing investment in Strategic Information Systems, providing necessary training for employees, and involving end-users in the design and development processes of these systems. These recommendations aim to enhance the institution's performance and market distinctiveness
L’intégration du feedback client dans le processus d’innovation bancaire CAS : Agence de BNA-BLIDA- / L’Agence de BEA -TIPAZA-
(Ecole Superieure De Managment Tlemcen, 2025-07) BEN YAMINA Kenza Dr. RAHALI Souad  KHELID Nada
Dans un environnement bancaire en profonde mutation, l’innovation ne peut plus être pensée sans une implication active des clients. Ce mémoire explore l’intégration du feedback client dans le processus d’innovation au sein des banques publiques algériennes, à travers les cas de la BEA et de la BNA. L’étude montre que, malgré une reconnaissance théorique de l’importance des retours clients, leur exploitation reste limitée par des freins organisationnels, technologiques et culturels. Le CRM, lorsqu’il est utilisé comme plateforme d’intelligence client, permet de structurer et valoriser ces retours pour nourrir l’innovation. L’enquête terrain révèle également une segmentation dans la façon dont les clients expriment leurs attentes, selon l’âge, l’ancienneté et la maîtrise numérique. Pour rester pertinentes, les banques doivent adopter une culture plus agile, fondée sur l’écoute active, la co-création et l’expérimentation continue. Le feedback client devient ainsi un actif stratégique, essentiel pour façonner des services bancaires adaptés, différenciant et centrés sur l’humain.
L’impact de l’intégration de la digitalisation sur la performance financière : Cas de la Banque BADR – ALE 366 Bejaïa et ALE 626 Boumerdès–
(Ecole Superieure De Managment Tlemcen, 2025-07) Alouane Thinhinane&Tadrist Djillali
Cette étude porte sur l’évaluation de l’impact de la transformation digitale sur la performance financière de la banque BADR (ALE 366 de Bejaia et ALE 626 de Boumerdès). L’objectif principal consiste à examiner de quelle manière les différentes dimensions de la digitalisation (à savoir les services numériques, la gouvernance digitale, l’infrastructure technologique et l’innovation) influencent des aspects essentiels de la performance bancaire. Une étude de cas a été réalisée grâce à une enquête sur le terrain, combinant des méthodes descriptives, analytiques et déductives, et s’appuyant sur des outils statistiques (SPSS 25) pour le traitement des données. Les résultats montrent que chacune des dimensions de la digitalisation exerce un impact positif et significatif sur la performance financière de la banque. L'intégration des technologies numériques a permis de réduire les coûts, d’accroître la productivité, d’améliorer la satisfaction des clients et de renforcer la rentabilité. L’étude conclut qu’un niveau de digitalisation accru est directement corrélé à une meilleure performance financière pour la banque. Ceci souligne l'importance cruciale pour les établissements bancaires de poursuivre leur transition numérique afin de maintenir leur compétitivité dans un environnement en constante évolution
دور التكنولوجيا المالية في تطوير أداء البنوك الإسلامية ») دراسة حالة مصرف السلام الجزائر )وسط – غرب «
(Ecole Superieure De Managment Tlemcen, 2025-07) ميلودي نريمان
This study aims to shed light on the pivotal role of financial technology in enhancing banking performance, with a particular focus on Al Salam Bank Algeria (Central -Western). The study also seeks to determine the nature of the relationship—both theoretical and practical—between the independent variable (financial technology) and the dependent variable (banking performance). To achieve this, the analytical descriptive method was adopted, based on examining theoretical foundations and supporting them with a field study involving a sample of 56 employees from Al Salam Bank Algeria (Central- Western). Data were collected through a questionnaire and analyzed using the SPSS statistical software to extract the results. The study arrived at a set of findings that confirmed a positive and significant relationship between financial technology and banking performance at Al Salam Bank Algeria (Central- Western). The study also concluded that financial technology plays a fundamental role in enhancing the performance of Islamic banks. It is not merely a supporting tool, but rather a dynamic driver that continually contributes to the development of this performance. The more financial technology advances, the more it positively and directly impacts the performance of Islamic banks.
كثر العولة ، ركس اليل الثيبت و التطور اليل على النمو القتصيدي جلزائر )2023- الل الفتة ) 1970 )ARDL( دراسة قييسية جستخمام نوذج
(Ecole Superieure De Managment Tlemcen, 2025-07) دحماني فاطمة
In this study, we focus primarily on the long-term relationship between globalization, financial development, and fixed capital accumulation on economic growth in Algeria. We employ a multi-step methodology, namely the Autoregressive Distributed Lag (ARDL) approach, along with the Fully Modified Ordinary Least Squares (FMOLS) and Canonical Cointegrating Regression (CCR) methods to test this relationship in Algeria over the period from 1970 to 2023. The results reveal a positive and statistically significant long-term correlation between globalization, financial development, and economic growth. Specifically, a 1% increase in globalization and financial development leads to an increase in economic growth by 1.38175% and 0.13177%, respectively, highlighting the favorable role of these factors in supporting long-term economic performance. Conversely, fixed capital accumulation shows a negative effect on growth, reflecting the inefficiency of investments in the Algerian economy. Furthermore, the study shows that public spending, used as a control variable, has a positive impact on growth. In light of these findings, the study recommends adopting economic policies that promote financial and trade openness, enhancing the efficiency of the financial system, and revising fixed capital accumulation policies by directing investments toward more productive sectors in order to achieve sustainable economic growth
Le Rôle de l'Audit Interne dans l'Activation des Principes de Gouvernance dans les Entreprises Économiques Algériennes Cas : EPE ALZINC SPA
(Ecole Superieure De Managment Tlemcen, 2025-07) ABDELLI Safaa Kheira ADJIM Amira Cerine Amina
In the face of globalization and economic crises, corporate governance stands out as a strategic lever for performance and transparency. Internal audit, now recognized as a key partner in risk management and control, plays a central role, particularly in Algerian State-Owned Enterprises (SOEs). However, the internal audit function remains weakly structured, often dependent on general management and poorly integrated into governance bodies. This thesis examines the impact of internal audit on improving governance within Algerian SOEs, through a case study conducted at ALZINC SPA. It draws on international frameworks (IIA, COSO), governance theories (Agency, Stakeholder), and tests three hypotheses related to the formalization, independence, and integration of internal auditing. The study adopts a qualitative methodology combining theoretical review and field investigation, with the aim of formulating practical recommendations to enhance the effectiveness of public governance in Algeria.
Gestion des risques d’un crédit en utilisant les chaines Markov au sein de la banque
(Ecole Superieure De Managment Tlemcen, 2025-07) RAFAS khalida
This research aims to examine the impact of using Markov chains in improving credit risk management within banking institutions, given the crucial importance of such risks in the stability of the financial system. With the advancement of information and communication technologies, Algerian banks are facing challenges related to the need to modernize their tools and enhance their predictive performance, making the use of quantitative models—such as Markov chains indispensable. A mixed methodology was adopted, combining a theoretical analysis of Markov chains with their practical application to the case of the BEA agency in Maghnia, over the period from 2020 to 2024. Transition matrices were constructed and analyzed to estimate the probabilities of shifts between different credit risk states. The results demonstrated the effectiveness of this model in forecasting the evolution of loan statuses and distinguishing borrower behavior patterns. The study concluded that integrating Markov chains into risk management mechanisms contributes to improving prediction accura cy and enhances the efficiency of credit decision-making and loan portfolio assessment—representing a key step toward the digital transformation of the banking system in Algeria
L’impact des ratios de suffisance et d’efficience des flux de trésorerie opérationnels sur la rentabilité des entreprises. « Cas de quelques entreprises algériennes industrielles »
(Ecole Superieure De Managment Tlemcen, 2025-07) Melle. RACHEDI Fatima Zohra &Melle. RADEM Hadjira
Cette étude a pour objectif d’évaluer l’impact des ratios de suffisance et d’efficience des flux de trésorerie opérationnels sur la rentabilité des entreprises industrielles algériennes, au cours de la période 2015-2023.L’échantillon analysé comprend huit (08) entreprises industrielles algériennes. Pour mener cette analyse, un modèle basé sur des données de panel a été mobilisé. Les résultats obtenus mettent en évidence un impact positif et significatif de certains ratios de suffisance et d’efficience des flux de trésorerie opérationnels sur la rentabilité. Plus précisément, il a été démontré que les ratios des flux de trésorerie opérationnels rapportés au total du passif, aux charges d’intérêts et au résultat net ont un impact significatif et positif sur la rentabilité. En revanche, les ratios des flux de trésorerie opérationnels rapportés aux capitaux propres et aux ventes nettes exercent un effet significatif mais négatif.
The role of fintech in promoting financial inclusion and economic growth in Africa
(Ecole Superieure De Managment Tlemcen, 2025-07) 1/ GUEFFAI Asmaa Khouloud 2/ GHALEM DJELTI Khadidja
This research aims to investigate the role of financial technology (fintech) in promoting financial inclusion and economic growth. It examines the synergistic interaction between these variables, drawing on both theoretical and empirical validations. The study is based on empirical validation across ten African countries. It uses a panel Auto Regressive Distributed Lag (ARDL) model over the period 2004-2021. Various financial and economic indicators are employed to analyse both short-term and long-term effects. The results show that fintech and financial inclusion play a significant and crucial role and are considered a key solution for boosting the economic growth of the studied countries
L’impact de l’inclusion financière sur la croissance économique en Algérie : Une analyse empirique par l’approche ARDL durant la période 2004-2024
(Ecole Superieure De Managment Tlemcen, 2026-06-10) Melle. BENDRAHO Aya et Melle. BENMAHAMMED Lamiss
This study aims to analyze the impact of financial inclusion on economic growth in Algeria over the period 2004-2024. The empirical analysis is based on national macroeconomic data processed through an ARDLeconometric model. The results reveal a positive and statistically significant relationship between certain financial inclusion indicators and economic growth. Specifically, improvements in access to financial services and their increased usage contribute to stimulating long-term economic dynamics. Furthermore, the short-term analysis confirms the influence of these variables, although their intensity fluctuates according to the country's cyclical and structural conditions. In parallel, control variables, notably investment, exert the expected positive effect on growth. In conclusion, the study confirms that financial inclusion constitutes a strategic lever for promoting sustainable economic growth in Algeria. However, the efficiency of this lever remains dependent on the strengthening of financial governance and the profound modernization of the national banking system.
أثر السياسة النقدية على النمو الاقتصادي في الجزائر: دراسة قياسية باستخدام نموذج ARDL للفترة: (1980-2024)
(Ecole Superieure De Managment Tlemcen, 2026-06-10) بلخير إسماعيل صفيات غزالةأسماء
تُعد السياسة النقدية من أهم السياسات الاقتصادية للدولة؛ فهي تساهم في دعم النمو الاقتصادي والحفاظ على الاستقرار من خلال التحكم في حجم الكتلة النقدية، سعر الفائدة، سعر الصرف، وغيرها من الأدوات التي يستخدمها البنك المركزي للتأثير على النشاط الاقتصادي. تهدف هذه الدراسة إلى معرفة أثر السياسة النقدية على النمو الاقتصادي في الجزائر خلال الفترة (1980-2024)، وذلك بتحليل العلاقة بين الناتج المحلي الإجمالي ومتغيرات السياسة النقدية (الكتلة النقدية، سعر الصرف الرسمي، سعر الفائدة الحقيقي)، بالإضافة إلى متغيرات أخرى مثل أسعار البترول والغاز الطبيعي وجائحة كوفيد-19. تم استخدام نموذج ARDL لقياس العلاقة بين هذه المتغيرات. وقد توصلت الدراسة إلى وجود تأثير متفاوت لمتغيرات السياسة النقدية على النمو الاقتصادي، حيث تبين أن الكتلة النقدية وسعر الصرف الرسمي هما الأكثر تأثيراً على الناتج المحلي الإجمالي، بينما كان تأثير سعر الفائدة الحقيقي محدوداً. كما أظهرت النتائج أن فعالية السياسة النقدية في الجزائر مرتبطة باعتماد الاقتصاد الوطني على عائدات المحروقات، مما يقلل من تأثير أدوات السياسة النقدية على النمو الاقتصادي، ويكشف عن هشاشة هذه السياسة في معالجة الصدمات الخارجية غير المتوقعة، مثل جائحة كوفيد-19
Le rôle des pratiques de management de la qualité totale dans le renforcement des priorités concurrentielles. Étude de cas « société d’exploitation SETRAM Oran »
(Ecole Superieure De Managment Tlemcen, 2026-06-15) Benkhedda Sabrine Benaissa Hadil Malika
Résumé : Cette étude visait à déterminer l'impact des pratiques du Management de la Qualité Totale (MQT) à travers ses cinq dimensions (l'engagement de la direction, l'orientation client, l'amélioration continue, l'implication des employés, et la normalisation, standardisation et digitalisation), sur le renforcement des priorités concurrentielles (qualité, maîtrise des coûts, respect des délais, flexibilité et innovation) au sein de l'entreprise SETRAM Oran. Dans cette étude, nous avons utilisé l'approche descriptive analytique et l'approche d'étude de cas représentées dans la distribution de questionnaires à un échantillon de 200 employés, nous avons utilisé le logiciel de traitement statistique SPSS v27 .À travers les résultats, nous sommes parvenus à confirmer l'hypothèse principale stipulant qu'il existe une relation positive et statistiquement significative entre les pratiques du Management de la Qualité Totale, et les priorités concurrentielles au niveau de l'entreprise SETRAM à Oran. Les recommandations les plus importantes que nous avons proposées sont : La nécessité pour l'entreprise de prêter une attention particulière aux dimensions humaines (l'implication et la valorisation des employés) et à l'amélioration continue afin de maximiser sa compétitivité et d'atteindre la meilleure performance opérationnelle. Mots clés : Management de la Qualité Totale (MQT), priorités concurrentielles, performance, transport urbain, SETRAM Oran
L’impact de la diversité des âges sur le transfert des connaissances Cas d’étude : L’ENAFOR à Hassi Messaoud- ouargla
(Ecole Superieure De Managment Tlemcen, 2026-06-23) Belkiseria Maroua Nourhane
This research examines the impact of age diversity on knowledge transfer within organizations. Its main objective is to analyze the influence of age diversity on knowledge transfer, as well as its effects on dynamic capabilities, knowledge sustainability, and employee retention. To this end, an empirical study was conducted among a sample of 320 employees of ENAFOR. The results show that generational diversity positively influences knowledge transfer and organizational performance. The study also highlights the mediating role of intergenerational management practices and information and communication technologies (ICT), as well as the moderating effect of the nature of knowledge and intergenerational dyad profiles. These findings emphasize the importance of effectively managing age diversity in order to promote knowledge sharing and ensure the sustainability of organizational knowledge within the company.
L’effet de la transparence sur la performance des compagnies d’assurance Etude de casTaminDATA
(Ecole Superieure De Managment Tlemcen, 2026-06-24) • Harek Nadir El Mekki • Habes Ayoub
This study examines the impact of information transparency on the performance of insurance companies in Algeria. It highlights the fundamental role of transparency in reducing information asymmetry, improving governance, and strengthening trust among the various stakeholders in the insurance sector. The first part of this research presents the theoretical foundations of transparency, its different forms, and its influence on the organizational performance of insurance companies. The study shows that financial, contractual, and organizational transparency contribute to improving decision-making quality and enhancing business efficiency. The second part is dedicated to the presentation of the TaminDATA project, an innovative digital platform designed to centralize and share data among insurance companies. This solution helps improve information flow, reduce fraud risks, and optimize risk management within the Algerian insurance sector. The findings of this research demonstrate that transparency represents a strategic lever for performance and competitiveness in insurance companies. They also confirm that digitalization and digital solutions play an essential role in improving transparency and organizational efficiency.
La relation entre technologies vertes, développement financier et empreinte écologique : analyse empirique par le modèle ARDL (2000 – 2024)
(2026-06-27) Ayat El Ferdaous BENARIBA
This study examines the relationship between the ecological footprint (EF), financial inclusion (FI), green finance (GF), renewable energy consumption, and economic growth in Algeria using an ARDL model over the period 2000–2004. The findings reveal the existence of a long-run relationship between green finance and the ecological footprint. By promoting the energy transition and the adoption of clean technologies, green finance contributes to reducing pollutant emissions and enhancing environmental sustainability. The results also show that financial inclusion, measured by credit to the private sector, increases the ecological footprint in both the short and long run, as credit expansion stimulates economic activity, production, and consumption, thereby intensifying pressure on natural resources. Furthermore, GDP has a positive and statistically significant effect on the ecological footprint, indicating that economic growth is associated with increased natural resource consumption and pollutant emissions, although the relatively small magnitude of the coefficients suggests a gradual improvement in environmental efficiency. Finally, renewable energy consumption has a negative and statistically significant effect on the ecological footprint. By gradually replacing fossil fuels, renewable energy helps reduce pollutant emissions, dependence on fossil fuels, and pressure on natural resources, thereby strengthening the ecological transition and promoting long-term environmental sustainability.