Economic Performance Through the Surplus Account Method With the Maghreb Railway Companies as Case Study

Abstract

This paper focuses on the assessment of the economic performance of three railway companies from Maghreb countries using the Surplus account Method. This method shows the role of these public enterprises in the production and distribution of added value. The analysis allows to identify the, positive or negative, contribution of each production factor to productivity growth. At the same time, it shows which partners benefit from the added value created by these companies.