تحليل جدول تدفقات الخزينة بالطريقة غير المباشرة وفق النظام المحاسبي المالي : دراسة حالة مؤسسة اقتصادية جزائرية 2010-2014

الملخص EN

The aim of this study is to examine the indirect analysis of the flow of the treasury, which has attracted the attention of many economic researchers recently, because it is very important in the governance of the financial situation of institutions, using a set of indicators that will assist in the analysis process.

Finally, the study concluded that there was an instability in the business growth rate, which in turn led to a fluctuation in the self-financing ability index, as well as recording a need in the working capital requirement as a result of the erosion of liquidity and return mainly to the stock.