حساسية التكاليف في ظل اعادة هندسة العمليات دراسة حالة مقاولة ق*س ولاية سوق اهراس

Abstract

Institutions operate in an environment characterized by constant change and fast, and is forced to look for solutions that allow them to successfully adapt to complex environmental conditions, and the adoption of new management concepts developed to meet the basic requirements and objectives of each organization at the search for efficiency, effectiveness and maintaining its survival and continuity. All the concepts are supported by modern management control techniques that help the institution to find its way towards optimal management. With the need to adopt a new approach calls for broadening the framework of change to include entire sectors of administration, it is in reengineering, which is one of the techniques or methods that have a profound impact on the success of organizing the process of transformation, and business rearranged by radical change where and how carry out various activities. This initiative aims to improve performance at all levels and the processes that lead the organization to better profitability, better exploitation and management of available resources, in order to increase their competitiveness and thus ensuring them a leading position in the market. Of course, in the presence of vigilant creative executives for any changes and are able to manage it, with the adoption of new management approaches in current conditions