منهجية مقترحة لبناء نموذج كمي لقياس كفاءة أداء إدارة التدفقات النقدية في منظمات الأعمال : دراسة تطبيقية في الشركة العامة للنقل البحري

الملخص EN

The Business organization financial policies, management plans and field practices reflects the levels of its financial performance.

Cash flow management is an important key topic in measuring the Business organization performance to study and evaluate its financial policies.

However, fluctuations in expenditure and revenue sources obscure the vision of a holistic picture that can reflect the actual level of the Organization's cash flow management efficiency performance.

The study aimed to employ the cash flow management in consolidating and framing the movement of revenue according to multiple revenue sources and the movement of expenses according to the multiple expenses sources of business organizations.

The importance of the study demonstrated by presenting a proposed scientific methodology for measuring and evaluating and the efficiency of the of cash flow management for the State Company for maritime transport.

The study concluded with the building a quantitative model for measuring the total technical productive efficiency for the cash flow management in the State Company for maritime transport, that could be employed while periodically updating the financial database.