دور مؤشرات كفاءة إدارة رأس المال العامل في تقييم الأداء المالي للمؤسسة الاقتصادية

Abstract EN

This study aims to demonstrate and analyze the role of working capital management efficiency indicators in evaluating the financial performance of the economic institution, and this study relied on analyzing data taken from the financial statements of the national corporation for the management and realization of interconnected industries during the period (2012-2016), to achieve the study objectives, the researcher used the qualitative methodology based on an empirical study.

the study concluded that reducing inventory and receivable conversion period and increasing payable deffered period conduct to achieving better financial performance for the institution.