دور جدول تدفقات الخزينة في التسيير المالي الاستراتيجي للمؤسسة الاقتصادية : دراسة حالة مؤسسة أن. سي. أ الرويبة

الملخص EN

This study aims to show how cash evolves from one period to another through three fundamental functions, and thus explain the contribution of each function to the evolution of cash.

also how operating cash finances all tangible, intangible and financial investments.

Thus, it shows the evolution of external financing, as well as the company's ability to finance its investments with operating cash flows.

Since the cash flow statement represents the precise tool used to judge the effectiveness of the management and use of financial resources, according to the cash element, which is the most objective criterion for judge the effectiveness of the company's financial management, The cash flow statement is also considered as a dashboard available to decision makers at the strategic top level, in the light of which a set of important decisions are taken, such as changing or expanding the activity, exiting or develop, etc.