دور تحليل جدول التدفقات النقدية للخزينة في تقييم الأداء و الوضعية المالية للمؤسسة : تحليل جدول تدفقات الخزينة للجزائرية للمياه

Abstract EN

The company deals with several parties concerned with its status based on the results achieved, in order to evaluate its situation and measure its performance.

One of the methods used in the evaluation process the financial analysis of the financial statements, which can highlight the financial situation and measurement of performance and show the positions of strength and weakness and identify the sources of imbalance situations in order to correct them.

Among the new financial statements that help the financial analystis the table of the treasury flows.

As financial data presented in the income statement and the balance sheet does not reflect the real cash flow.

Thus, the table of treasury flows which is prepared on a cash basis, is considered as a link between the other financial statements, furthermore it is more relevant for determining the strengths and Weakness in the company activity.

One of the most important objectives of the table of treasury flows is the ability to assess the quality of companies and businesses profits, as well as the assessment of liquidity and funding policies, as table of treasury flows gives the financial analyst indicators and new ratios to measure liquidity quality and Profitability, that were not offered by previous financial statements