التسيير المالي ودوره في رفع جودة الكشوف المالية

Abstract

This study aims to highlight the role of financial management in raising the quality of financial statements, and this is through the use and analysis of the informational content of the results accounts table, the financial budget and the treasury flows table of the Beni Haroun Vergiwa Mills Corporation for the period studied from 2020 to 2022. The study reached several results from The most important of which is that the table of accounts and the budget evaluate the financial position of the institution and determine whether it is implementing the correct plan or not. As for the table of treasury cash flows, it contains additional information that was not available before, allowing a deeper and more accurate analysis of the company’s financial position by evaluating the monetary impact of its various activities. Operating, investment, and financing. It also allows for evaluating the quality and credibility of the company’s profits, such that this quality increases as the value of net operating cash flow approaches the value of realized profits. This list also allows for the derivation of a set of ratios through which a better assessment of the company’s profitability is made, which helps the various parties to take Safer and more rational decisions in the future. The study finally concluded that financial management plays a decisive role in raising the quality of financial statements by providing the appropriate infrastructure, applying precise procedures, and analyzing data effectively.