الإحتیاج في ر أ س المال العامل كمؤشر لتسییرآجال الدفع والتحصیل''(2013- ''حالة المؤسسة الوطنیة للسیا ا رت الصناعیة للفترة( 2009

Abstract

Abstract The study aims to determine the capability of the Algerian economic institutions to manage the working capital requirement elements as well as how to minimize the financial requirements of the operating cycle. To achieve the objectives of this study we used a set of financial statements according to the new financial accounting system (2009-2013) of the National Company of Industrial Vehicles -unity Ouargla-. The study concluded that the good management of the operating elements is to try to minimize the level of the working capital requirements through effective management of its components.