أهمية جدول تدفقات الخزينة في التنبؤ بالاحتياجات المالية للمؤسسة: دراسة حالة مؤسسة Divindus-Dmc-Bouira

الملخص EN

Cash flows are critical to know the cash position of the institution, by expecting receipts and payments expected during the year.

The estimated cash balance allows determining whether the institution will achieve deficit or surplus liquidity.

In light of this, in addition to the estimated cash budget, other methods are used to predict future financial needs, such as percentage of sales and regression analysis method.

The study concluded that all the methods used to determine the financial needs are integrated among them and it provides the financial manager with the necessary information that allowed him to draw up the future financial policy and choosing between the possible alternatives.

As for the society under study which has completely ignored this method.

This the society is content to set up estimated results calculations table in order to know the profitability of the project, without taking inconsideration the planning for the financial needs that allowed it to achieve such profits.