معايير اتخاذ القرارات المالية ودورها في ترشيد السياسة المالية للمؤسسة

Abstract

The objective of this study is to know the role of financial decision-making standards in rationalizing the financial policy of the institution. For this purpose, the concepts of the study variables were taken into account in the theoretical aspect. The study was then dropped on the applied side of an Algerian institution, Conducting this study in the electricity production unit in the state of Adrar. The study was based on the various documents and budgets submitted by the Electricity Production Unit in Adrar. These budgets were analyzed for the years 2013-2014-2015, in addition to the calculation of the various possible financial ratios and the financial balance indicators through which the financial situation of the Corporation was reversed. Finance. The results of the study showed that the Algerian Electricity and Gas Company enjoys an acceptable financial position as a result of its use of certain financial decision-making criteria