أثر قياس و تحليل التدفقات النقدية على اتخاذ القرارات المالية في المؤسسة الاقتصادية وفق SCF و المعيار المحاسبي الدولي IAS 07 : دراسة حالة : تعاونية الحبوب و البقول الجافة لولاية المسيلة

الملخص EN

This research aims to know the effect of the analysis of the state of cash flows on the financial decision process in the economic enterprise.

The study concluded that financial analysis of this state helps to know the business's ability to generate cash flows from various activities, which allows it to predict future cash flows.

And in the case of CCLS de M'sila, We have reached the company's dependence on operational activities to the detriment of investment and financing activities, which obliges the company to reconsider its generating financial policy cash flow.