أثر الاهتلاك بالمركبات على الأداء المالي لمؤسسة الخطوط الجوية الجزائرية

Abstract EN

This study aims to identify the impact of component depreciation on the financial performance of Algerian companies through Air Algerie Corporation, measured by a test of "T" and simple linear regression.

The study found that component depreciation affects the outcome table.

Lower component depreciation allocations raise the operating result, the normal pre-tax result, the net result, and reduce tax savings and self-financing capacity.

By conducting a T-test for the differences in the average financial ratios with the components depreciation and the previous depreciation at the significance level of 0.05, we find that the depreciation of the components raises the financial, commercial and economic profitability, the margin of the operational result, the normal result before taxes and the net result.

By performing a simple linear regression of the impact of depreciation on the components, which is expressed by changing the depreciation allocations for the components compared to the previous depreciation on the financial ratios and at the significance level of 0.05, we find a non-statistically significant inverse relationship to the effect of depreciation on the components on the financial, commercial and economic profitability, the margin of the operational result and the margin of the normal result before taxes