‫المقارنة‬‫المرجعية‬ ‫وتقييم‬ ‫الأداء‬ ‫المالي‬ ‫‪‬‬‫دراسة‬ ‫حالة‬ ‫مطاحن‬ ‫بلغيث‬ ‫الكبرى‬ ‫و‬ ‫مطاحن‬ ‫عمر‬ ‫بن‬ ‫عمر‬ ‫‬

Abstract

This study aimed to investigate the contribution of referense comparison as a method of evaluating the Financial performance of Omar Ben Omar and Belghith Mills during the period (2012-2015) by the evaluating the Financial performance of both institutions then making a comparative comparison between them based on the various indicators adopted in the study. The study concluded that Omar Ben Omar Mills is the pioneer and the reference comparison method has an effective role in determining the leadership. Finally, The study recommended that the reference comparison be applied in the Algerian institutions in order to rationally exploitation of financial surpluses, which helps to bridge the gaps between them.