ارتباط مؤشرات تقييم الأداء المالي بالفشل المالي : دراسة تطبيقية على مؤسسات إنتاج الحليب و مشتقاته بولاية الجزائر العاصمة

الملخص EN

study’s aim is to determine the extent to which Evaluation financial performance indicators (financial ratios) correlate with the phenomenon of financial failure at a sample of 42 Companies producing Milk and Dairy products in Algiers; finally the study concluded that there is a weak correlation between the indicators of liquidity, Profitability, indebtedness, and activity with of financial failure ,And its absence with the debt coverage’s indicators.