استخدام بيانات قائمة التدفقات النقدية كأداة لتنبؤ بالفشل المالي :دراسة حالة سونلغاز المدية

Abstract

The cash flow scale is one of the most important financial lists whose output can be relied upon to make various financial or investment decisions. In the context of the efforts of the international accounting consensus, Algeria has reformed its accounting system and adopted the financial accounting system, which required Algerian institutions to prepare five financial lists, including the cash flow list. The second aspect of our study was to learn about financial failure forecasting in an enterprise. This is because of the great importance it plays in diagnosing the financial situation and helping it to make rational decisions. We addressed the concept of financial failure forecasting, its importance, and the methods of treatment, the most popular quantitative statistical model fo r financial failure forecasting, namely, the Beaver, Altman, Spring ate, Kida and The application side tested these models with a range of ratios on an economic institution, the Tidal Sonelgaz Unit, from 2017 to 2019