مجلة الرسالة للدراسات والبحوث الإنسانية
Volume 7, Numéro 1, Pages 274-294
We seek through this study to highlight the role of Cash-flow statement in cash management, But its inadequacy let us focus on the multi-year table of financial flows as a tool with a strategic dimension that allows us to study and analyze the cash-flow in a more dynamic way, allowing us to know the strategic position of the company and determine strengths and weaknesses through its indices, which also allow us to strategically diagnose and plan various activities. To understand that, we conducted a pratical study on Biopharm, a company listed on the Algerian Stock Exchange, where it gave us good results that clearly showed us the role of the multi-year statement as a tool of strategic diagnosis and planning of cash-flow, and determine the strategic position of the company according to the positioning of the cash-flow.
cash flow ; strategic diagnosis ; planning ; TPFF
Azouaou Ahmed Rami
Said Houari Amel