دور القوائم المالية في اتخاذ القرارات المالية في المؤسسة الإقتصادية

Abstract

The objective of this study was to learn about the role of financial statement in financial decisions making in an economic institution, to achieve this objective, we studied in detail financial statements and financial decisions to give an overview of two variables. On the practical side, we conducted a field study at the level of the national corporation for building and copper industries in the batimetal unit – ain defla -, this result show the importance of financial statements and their effective role in the financial decisions making process of an economic enterprise, and what we have seen through this study is that each financial statement has a certain impact on the decision making process, therefore, economic institutions should give greater importance in preparing these statements because they are important for financial decision making