تخطيط الحجم الأمثل للنقدية باستعمال الميزانية التقديرية النقدية بالمؤسسات الصغيرة و المتوسطة : دراسة حالة المطاحن الكبرى للجنوب بسكرة-الجزائر

الملخص EN

The monetary management is one of the most difficult problems that faces the financial manager.

This is due to the fact that the money issue is the backbone of the economy.

This is why any institution has to focus on the management of its monetary system so as to adopt it to its financial en economic conditions.

The forcasted balance sheet is considered as one of the most important ways used to manage money.

The forcasted budgeting aims at planning and control.

It’s also considered as a complete system that provides administration managers with the necessary report and data.

Although the application of the forcasted budgeting in institutions is not compulsory, some of these are interested in such a system because it is an important tool in both planning and control Key words : monetary management, monetary planning, forcasted monetary balance