لتدفق النقدي التشغيلي ودوره في تقييم جودة الأرباح داخل المؤسسة الصناعية دراسة حالة مؤسسة Nca الرويبة بالجزائر 2010 -2014

Abstract

This study aimed to identify the role of operating cash flow in the evaluation of the quality of profits within the industrial enterprise NCA Rouiba, as an important indicator of the cash basis illustrates the durability of the current profit in future periods, so that shows continuity over the institution to maintain its earnings capacity in the long term. To achieve the objectives of the study was to assess the quality of profits by studying and analyzing financial ratios, using the profitability ratios (accrual basis) and cash flow (cash basis), and this is through the selection of NCA Rouiba Foundation is an example of that during the period between 2010 to 2014, the study showed the ability of cash flow operating to generate cash flows from the main operations of the institution is sufficient for the fulfillment of its obligations toward creditors and shareholders. And recommend by this study, interested parties by the quality of profits inside the Industrial Enterprise,

the need to stand on the necessary requirements to ensure high quality in declared profits in the financial reports of the institution, by keeping and following track of operating cash flow and give the necessary importance within the industrial enterprises