دور سلوك الخزينة لتحقيق التوازن المالي حالة مؤسسة السيارات الصناعية وحدة ورقلة SNVI 2010-2013

Abstract

The study aims to clarify the role of the Treasury in expressing the financial equilibrium of the institution, and to try to detect the most important difficulties that hinder the achievement of financial equilibrium of the institution. In order to analyze and deal with the problematic of the study represented as to what extent the treasury behavior influence the financial equilibrium indicators in the industrial vehicles institution - unity of Ouargla, we used two tools the documents of the firm and staff interview. The study found a relationship between the behavior of the treasury and indicators of financial equilibrium (working capital, working capital need, treasury) which is different than the cost-effectiveness and economic profitability indexes, as the good behavior of the treasury reflects the well dealing with customers and suppliers, and this with respect to payment terms, as well as follow-up financial transactions in addition to the defect in the effort of the institution investment and finance which directly affect the behavior of treasury.