دور تسيير الخزينة في تقييم الأداء المالي للمؤسسة الإقتصادية: دراسة حالة مجمع صيدال - فرع المضادات الحيوية - بالمدية

Abstract

This study aims to demonstrate the treasury impact on the financial balance in the economic institution and therefore this search required studying various theoretical aspects of the nature of The financial performance in the economic institution. And how the latter conduct its treasury, in addition to that we had a field study on the level of the directorate general of institution "saidal" Antibiotics Branch, where we treated the period (2011-2013). And depending on the approach to the case and the study on the basis of the findings, we find that the district recorded positive results during the period studied, but it suffers from the problem of frozen liquidity, nor do they give great attention to the process of moving the Treasury, in addition to achieving the Foundation for treasury negative resulting from exploitation activities, As a result of achieving a negative and unbalanced Treasury reflected negatively on the performance of the branch