المؤشرات المشتقة من جدول التدفقات النقدية و أهميتها في تقييم الأداء المالي في المؤسسة الاقتصادية : دراسة حالة-مؤسسة سياحية للفترة (2015-2018)‎

الملخص EN

The aim of the study was to highlight the importance of cash-based financial indicators in assessing financial performance and providing additional value to decision makers and.

stakeholders in an economic institution to enable them to rationalize their decisions In order to achieve the objectives of the study, the Wrasse Hotel Foundation was selected as a case study where the four-year financial.

ratios were analyzed horizontally and vertically to reach the results of the hypothesis test, following the analytical descriptive approach The study found that hypotheses were validated through liquidity analysis, assessment of financial flexibility and measurement of profit.

quality The study also found that the negative outcome of the treasury at the end of the cycle did not reflect the loss of the enterprise during this.

cycle