مدى توافق نتائج التحليل باستخدام نماذج التنبؤ بالفشل المالي الحديثة مع واقع المؤسسة الاقتصادية الجزائرية: دراسة حالة مؤسسة أن سي أ رويبة لإنتاج العصائر خلال الفترة 2015-2019

Abstract EN

This study aimed to evaluate the results of using quantitative models to predict financial failure as a modern approach to predict “NCA Rouiba” institution during the period of 2015 to 2019, and comparing these results with its real financial position during the same period, which we obtained using traditional financial analysis through indicators and financial ratios.

in its traditional financial analysis, the study used a number of indicators and financial ratios, which are recognized among specialists and which cover most aspects of the performance of the institution.

as for the modern models, we used the globally most famous predicting models from their owners: Altman, Kida, Sherrod, Shirata, Springate and Taffler.

the study found that the results of using modern financial failure prediction models were in agreement with the results of the traditional analysis except of “Kida” model, and most of them expressed the critical financial situation experienced by the institution during the study period.