دراسة تحليلية لنماذج التنبؤ بالفشل المالي في المؤسسة الاقتصادية الجزائرية 2017/2019- دراسة تحليلية تطبيقية لمؤسسة اتصالات الجزائر - فرع المدية

Abstract

This study aimed to present the most important models for predicting financial failure and how to apply them in the Algerian Economic Corporation to predict the extent of the institution's exposure to the risk of failure in the future, by studying the financial situation for several years, through financial ratios. To achieve the objectives of the study, the study dealt with methods and tools of financial analysis in terms of financial ratios and indicators.Moreover, it showed the various dimensions and manifestations of financial failure, also presented the most important models for predicting financial failure that lead to an early warning of failure signs. The financial budget and table of accounts for the results of Algeria Telecom institution were presented during the period 2017-2019. The conclusion of the study was the models of predicting financial failure are based on a set of financial ratios due to their importance in predicting failure. However, the implementation of these quantitative models in the Algerian economic institutions is still limited or almost non-existent.