Evaluation of Estimation of Public Transactions Specifications Needs - Case Study of Ouargla University Services in 2013 -

Abstract

The study aims to find out how accurate the detailed and quantity estimation tables in public transactions specifications book to supply the university restaurants in Ouargla during 2013, and its respect for the principles that regulate public transactions. We used the inventory ABC method to analyze the tables and to determine the varieties of proteins and dessert that are the most widely used in the preparation of meals and more burden on the institution in order to give them special care, on one end. On the other end, we compare these tables to dailyconsumption cards to determine the trends of estimated quantity of the materials and the extent of bias in favor of optimal management of the granted credits by comparing actual results with estimations. The results reveal that there was no consensus between the major items included in the preparation of the student meal, these deviation shave a considerable impact on the meal cost, and there is abias for specific product or specific economic operator