دور قائمة التدفقات النقدية للخزينة كأحدى مخرجات نظام المعلومات المحاسبية في تطوير الأداء المالي للمؤسسة الاقتصادية : دراسة حالة مؤسسة التسيير السياحي بسكرة (EGTB)‎

الملخص EN

The study aims to clarify the importance of using the indicators derived from the cash flow list to assess performance and its development, so we studied the theory up to the applied study that enabled us to calculate and analyze indicators from the same list, and the result indicated the important role of the list in covering the shortage in other lists and this is its ability To study and know the extent of the institution's ability to generate cash and evaluate its liquidity, its profitability quality and its financial policies, which leads the institution to evaluate and develop its financial performance