مجلة البحوث الاقتصادية والمالية
Volume 11, Numéro 1, Pages 635-657
2024-06-30

The Cash Flow Table As A Tool For Evaluating The Financial Situation And Performance Of The Company: Practical Study Of Naftal Company Oran Distribution Department



Authors : Boumediene Mohamed Rachid . Benramdane Anissa .

Abstract

The objective of this study is to demonstrate the extent to which the cash flow statement can be considered as a tool for evaluating the financial situation and performance of the company. In order to answer the problem, we analyzed the cash flow table and the profitability of the NAFTAL company based on the flows of operational activities, investment activities and financing activities. This approach has highlighted that the NAFTAL company is able to finance its investments through the activity of the operating cycle, the analysis of the profitability of the company has shown us an often negative situation which means that the expenses are too high compared to turnover.

Keywords

cash flow statement ; financial position ; performance ; profitability

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