دور مقاييس التدفقات النقدية التشغيلية في تقييم الأداء المالي : دراسة حالة شركة بيوفارم للأدوية في الجزائر

الملخص EN

Enter This study examines the role of operating cash flow measures in evaluating the financial performance of the companies by examining the case of pharmaceutical company Biopharm for the manufacture and distribution in Algeria for the period (2015 - 2018), through providing information to users of financial statements on changes in cash and cash equivalents.

And to achieve the aim of the study, we have used financial ratios derived from these data to evaluating the cash and profitability of the company.

The findings of the study concluded that the financial measures or ratios used have clearly contributed to improving and accurately evaluating the financial performance of Biopharm Pharmaceuticals Company