Analyse de surplus de productivité globale de la REGIDESO 2020-2021

Yvon ULAMA NGOMBO

REGIDESO 2020-2021 overall productivity surplus analysis

Authors

Yvon ULAMA NGOMBO Professeur Associé à l’Institut Supérieur de Commerce de Matadi Author

Keywords:

overall productivity surplus, economic responsibility, social responsibility, societal responsibility

Abstract

This research determines the economic, social and societal responsibilities of REGIDESO through the overall productivity account and the distribution of surplus among stakeholders. Documentary research and an analysis of two accounting years show that REGIDESO did not create a surplus and that the State and REGIDESO were the main beneficiaries to the detriment of other stakeholders, including customers.