Le tableau de flux de trésorerie : un outil d’analyse pour évaluer la santé financière, la performance et orienter les décisions stratégiques des entreprises. Étude de cas de la REGIDESO et de la SNEL

Yvon ULAMA NGOMBO

The cash flow statement: an analytical tool for assessing financial health, performance and guiding strategic business decisions. REGIDESO and SNEL case studies

Authors

Yvon ULAMA NGOMBO Professeur Associé à l’Institut Supérieur de Commerce de Matadi Author

Keywords:

cash flow statement, financial reporting, accounting system, bankruptcy risk, cash flow

Abstract

This dynamic financial analysis of REGIDESO and SNEL identifies deficits or surpluses from operating, investing and financing activities. SNEL has positive operating cash flow and finances its investments internally, whereas REGIDESO has negative cash flow and relies more heavily on subsidies.