تحسين جودة القرارات الاستثمارية باستخدام قائمة التدفقات النقدية : دراسة حالة : شركة الإسمنت عين التوتة-باتنة

Abstract EN

The aim of this study is to highlight the role of the cash flow statement in improving the quality of investment decisions in the economic institution.

the problem of the study was the lack of clarity of this role and insufficient attention to the management and Algerian investors of this list despite the availability of additional important information based on cash basis not available in the other financial lists.

in order to achieve the objective of the study, the financial lists analysis of the cement company (SCIMAT) for the period 2015-2017 were used and analyzed, focusing on the cash flow statement, we have reached several results, the most important of which is that this list enables a deeper and more accurate analysis of the financial position of the company which allows for better evaluation of the quality of the company's liquidity and the credibility of its profits and the evaluation of investment decisions taken and to know the impact and its impact on the company's profits, stability and growth.