دور التحليل المالي لقائمة كشف التدفق النقدي في تقييم الأداء المالي : دراسة تطبيقية في شركة غاز الجنوب-البصرة

الملخص EN

The objective is to identify the role of financial analysis of the cash flow statement in assessing performance ' in the south Gas company, a public company the goal is to make a profits, by using indicators and financial ratios derived from the cash flow statement of the three operations ( operational, investment and financing ) for the purpose of evaluating the financial performance, Which reflects the company's activity for the research sample activity for the researcher sample from 2013 to 2017.

The research reached to the importance of the role of financial analysis using indicators and financial ratios derived from the value of cash flow to monitor and control the cash flow from the the company's thus measuring its performance, financial analysis is an important role in identifying strengths and vulnerabilities, enhanced strengths and processing weaknesses after studying the reasons that lead to double, the results show that the operational activities represent the strengths, However the company is only able to generate cash flow through operational activity while other activities ( investment, finance )are very small due to lack of financial finance by the Ministry of finance.

The most important recommendation is the possibility of investing cash generated from operating activities from, in addition, it is an industrial Gas company of petroleum products, although it basic rent of the country.