استخدام نماذج التنبؤ بالتعثر المالي في مؤسسة اقتصادية دراسة حالة المؤسسة العمومية الولائية لتسيير مراكز الردم التقني للنفايات المنزلية و ما شابهها لولاية عين تموشنت للفترة)2021-2019

Abstract

This study aimed to try to know the future financial position of the institutions under study using models to predict financial failure in order to give an early warning of the possibility of default, which helps them to take appropriate decisions in a timely manner, and for the purpose of achieving the objectives of the study we used the Altman Z-score model, The Sherrod model, and the Kida model, which correspond to the nature and activity of the public institution for the management of technical landfill centers for household waste and the like for the state of Ain Temouchent, based on their financial statements during the extended period (2019-2021). This study concluded that it is difficult to judge the status of the institution under study according to Altman Z-score model, and in a relatively stable condition