انعكاس جودة المعلومة المالية على عملية اتخاذ القرارات لغرض رفع الأداء المالي للمؤسسة الاقتصادية دراسة حالة شركة سونلغاز للتوزيع ولاية عين تموشنت

Abstract

Our study aims to highlight the importance of the quality of financial information in Improving the financial performance of economic institutions through which rational decision-making is made. So that the real financial information disclosed in the financial statements reflects the honest image of the institution in particular the financial situation. Which is prepared by the financial information producer, which in turn summarizes all the operations carried out by the institution in the form of reliable legal financial statements during the accounting cycle and from it helps in obtaining correct information before which the right decision is made. The evaluation of economic institutions of their financial performance is based on financial analysis tools such as ratios and financial indicators and dashboard based on the financial information obtained. Financial information also helps in protecting the assets and investments of the institution material and financial from them based on technical studies by technical experts and accountants to evaluate investment projects within the institution and how to choose the best alternatives. The same profitability that leads the institution to a margin of safety this is what was addressed in our applied study in detail in (Sonelgaz Ain Temouchent State) through an in-depth study of the financial statements and drawing .