أهمية تحليل قائمة التدفقات النقدية في تحسين جودة القرارات المالية في المؤسسة-دراسة حالة مؤسسة بوفال ولاية المدية للفترة (2014-2018)

Abstract

This study aims to identify the most important additions made by the statement of cash flows in relation to other financial statements and the importance of their analysis in improving the quality of financial decisions, in order to provide information on the changes that occur in the cash of the institution by using the list of cash flows that are classified into operational flows, Investment and financing. To achieve this goal, we studied in the theoretical side each of the financial flows and decisions list separately in order to give an overview about these two variables using that descriptive and analytical approach. On the practical side, we conducted a field study in the Bauval Foundation to study the relationship between the two variables using the case study approach. The results were analyzed using the financial indicators derived from the list of cash flows during the period (2014-2018), and the study reached a number of results, the most important of which are: The list of cash flows covers the deficiency in the traditional financial statements, that is, they complement them, as well as that the status of the Bauval Foundation Bad because it does not have enough cash to cover the deficit, which is what the financial statements and the financial ratios derived from the statement of cash flows showed. The study also reached a set of suggestions, the most important of which is the necessity of using financial ratios in analyzing the list of cash flows in order to provide a high degree of confidence in the decisions taken by the institution.