تقييم كفاءة إدارة التدفقات النقدية في الأجهزة البنكية المغاربية

الملخص EN

The aim of this research paper is to measure and evaluate the efficiency of cash flow management for a sample of 15 Maghrebian banks between 2012 and 2016, by ratios analysis and the data envelopment analysis (DEA), using 03 inputs: deposits, owners’ equity, interest and commissions, and 03 outputs: Assets, loans, net profit after tax.

The findings show that the average Maghrebian banks efficiency in ratio analysis method is around 52.17%, while the average efficiency using the data envelopment analysis is 81.31%.

The study recommends that banks increase and improve their assets, desposits and the level of their loans, this to be more efficient in using cash flows