تحليل الوضعية المالية للمؤسسة باستخدام قائمة التدفقات النقدية : دراسة تطبيقية لمؤسسة سوناطراك

Abstract EN

JEL: M40-G10-G22-G31-G32Summary: This study aims to highlight the contribution of the Cash Flow Statement to the analysis of the financial position of the Institution, by relying on some financial indicators derived from the core of the Cash Flow Statement, given that the latter can provide some additional information and data that other financial statements such as the balance sheet do not provide us with Statement of Financial Position ( Financial Budget), Statement of Income.

The financial indicators are of great importance in examining the financial position of the Institution, specially in financial planning and future estimates.

, and in this context we present This study is an attempt to highlight the importance of using some financial indicators on the basis of the Cash Flow Statement to give in addition to the indicators extracted from the income statement and the balance sheet a clearer view of the financial condition of the enterprise.

With an implementation study of the Sonatrach Institution.

Key words: Cash Flows Statements, Financial ratios, financial analysisJEL Classification codes: M40-G10-G22-G31-G32