The effect of cash flow measurement and analysis on financial decision making in the economic enterprises -In accordance with SCF and IAS 07 - Case study: CCLS M´SILA

Abstract

This research aims to know the effect of the analysis of the state of cash flows on the financial decision process in the economic enterprise. The study concluded that financial analysis of this state helps to know the business’s ability to generate cash flows from various activities, which allows it to predict future cash flows.

        And in the case of CCLS de M'sila, We have reached the company's dependence on operational activities to the detriment of investment and financing activities, which obliges the company to reconsider its generating financial policy cash flow.