تقييم الأداء المالي للشركات الصناعية العاملة في (منطقة مارنجان-و دمدني، السودان)‎ : دراسة تحليلية مقارنة بين قائمة التدفقات النقدية و قائمتي المركز المالي و الدخل في الفترة ما بين ( 2017-2014 م)‎

Abstract EN

This study aims to identify the importance of the cash flow statement prepared by companies in evaluating their actual and real performance and their ability to fulfill their obligations from their own sources and without resorting to external sources, as these companies may face difficulty in obtaining them when needed besides the two statements of financial position and the income that companies used to use in the past, and since those statements (financial position and income) depend on the accrual principle, so the results of evaluating the performance of companies were contradictory, some of them give good results, but when using cash flows, the results are different.

The research relied on the financial data obtained from the annual reports of a sample of industrial companies operating in the Marangan (Wad Medani) region, which are ten industrial companies.

The results were widely varying, as the financial analysis showed the values of the financial ratios extracted from the statement of cash flows less in their value than the values of the financial ratios extracted from the analysis of the statements of the financial position and income of the study sample companies and the reason is the reliance on the cash basis in preparing the statement of cash flows that show real results and more accuracy.

The researcher used the linear regression method, where the regression coefficient was calculated between the results of the financial analysis using the statements of financial position and income, and the results of the financial analysis using cash flows.

(R 2), which has a value of (0.

42), which proves that this discrepancy is caused by the difference in the nature of the information contained in each type of financial statements.

The study also included important results, including the need to rely on the cash flow statement when evaluating the financial performance of companies, as well as the statements of financial position and income, and some recommendations, including the need for companies to disclose the list of flows with other lists.