أهمية قائمة التدفقات النقدية كأداة لتقييم الوضعية المالية للمؤسسات الاقتصادية - دراسة حالة مجمع صيدال

Abstract

This study aimed to highlight the importance of the cash flow statement as a tool for assessing the financial position of economic institutions, as a set of basic concepts related to the theoretical aspect of the study were addressed, in addition to a case study of the Saidal Complex for the period 2019/2020 in the practical aspect of the study. The study has reached a number of important results, most notably the role that the cash flow statement plays in analyzing and evaluating the financial position of institutions, as it provides data that other financial statements do not provide, and on which a set of important financial indicators are relied upon to assess the institution’s position (Liquidity quality, profit quality, evaluation of financing policies). The study concluded in its practical part that all financial indicators derived from the statement of cash flows for the Sidal complex for the year 2020 are much better than those achieved in the year 2019.