دور القوائم المالية في اتخاذ القرار التمويلي بشركات المساهمة الجزائرية : دراسة حالة مؤسسة المطاحن الكبرى للجنوب بسكرة

الملخص EN

This study aimed to identify the role that financial statements play in making financial decisions in the institution, as financial statements are tables summarizing the organization's activity during the accounting cycle, and are presented in such a way that decision makers can compare them to the lists of previous sessions, and this is from In order to extract appropriate indicators and indications to help them understand the financial position of the institution and its financial position, and to make rational future decisions.

The study concluded that financial statements play a major role in the financial decision-making process, in order to achieve the objectives of the decision-making process, the decision-maker examines, understands, analyses and interprets the information contained in published financial statements through financial analysis indicators in detecting strengths.

To strengthen them and weaken them to avoid them in order to gain knowledge of the real financial position of the institution and make appropriate financial decisions