انعكاسات تطبيق النظام المحاسبي المالي على التشخيص المالي للمؤسسة : دراسة حالة مؤسسة الصيانة الصناعية و الأفران SMIF (2015-2018)‎

الملخص EN

The purpose of this study is to determine the contribution of the financial accounting system to improving the effectiveness of the financial analysis of financial statements.

SMIF industrial maintenance company and furnaces MEFTAH - wilaya of Blida - was chosen as a case study.

To achieve this, the researchers studied the financial accounting system and revealed to what extent the accounting system contributes to the assessment of the financial position of the economic enterprise in an efficient and effective manner.

The study concluded that the proper application of the financial accounting system should contribute to the extraction of financial indicators from financial statements that are appropriate and credible to show the true financial situation of the economic enterprise