أهمية تحليل التدفقات النقدية لتحقيق فعالية التحليل المالي : دراسة حالة البنك الوطني الجزائري BNA

Abstract

This study aimed at the importance of analyzing cash flows in the effectiveness of financial analysis through a case study of the National Bank of Algeria by analyzing the financial position of the latter using the three indicators derived from the list of cash flows, as well as by using financial ratios and indicators of financial balance. The study dealt with relying on the financial statements of the National Bank of Algeria and calculating the various financial ratios from the financial statements and indicators of financial balance, analyzing and interpreting them to move to the main topic of the study, which is the analysis of cash flows through the three indicators of profitability quality indicators and liquidity quality indicators, as well as evaluating financial policies. The study concluded that the bank's liquidity was able to cover its short-term debts not through current assets or rights only, but through ready-made values. By paying the accrued interest on debt compared to previous years, and most importantly, the ability of the bank's assets used in the exploitation cycle to generate operating cash flow