The importance of benchmarking in evaluating the financial performance of economic companies

Authors
  • Bouadam Mounir

    University Center of Abdelhafid Boussouf Mila

  • Hafassa Amina

    University of Constantine2 –Abdelhamid Mehri

  • Louafi Hamza

    University Center of Abdelhafid Boussouf Mila

Keywords:
Benchmarking, Algerian, Companies, Performance, Financial
Abstract

The study addressed the importance of using benchmarking in evaluating the financial performance of economic companies, where financial information is obtained for two Algerian companies listed on the stock exchange. The results indicate that benchmarking is an important method for evaluating and improving performance by addressing weaknesses and learning from leading companies operating in the same sector.

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Published
23-12-2025
Section
Articles
License

Copyright (c) 2025 Art Law and Accounting Reporter

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Mounir, B., Amina, H., & Hamza, L. (2025). The importance of benchmarking in evaluating the financial performance of economic companies. Art Law and Accounting Reporter, 44(2), 290-301. https://journalalar.org/index.php/online/article/view/24