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Measuring Financial Sustainability in Industrial Enterprises in the State of Setif: A Case Study of a Group of Plastic Industrial Enterprise during the Period 2015-2019

المصدر: مجلة البشائر الاقتصادية
الناشر: جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير
المؤلف الرئيسي: Karaoui, Ahlem (Author)
مؤلفين آخرين: Boutouil, Hind (Co-Author)
المجلد/العدد: مج10, ع3
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: ديسمبر
الصفحات: 461 - 474
DOI: 10.33704/1748-010-003-028
ISSN: 2437-0932
رقم MD: 1528446
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Financial Sustainability | Return on Assets | Quick Ratio | Debt Ratio
رابط المحتوى:
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المستخلص: This study aims to measure the level of financial sustainability of plastic industrial enterprises in the state of Setif by using a sample of 15 enterprises. This study relies on the Return On Assets Indicator, the Quick Ratio and the Debt Ratio, as the three most important indicators for measure this, with data extracted from the financial reports for the period "2015-2019". The " EViews 12" program is used to analyze the data. The study concluded that the Return On Assets Indicator of the enterprises in the sample was low, indicating that these enterprises do not exploit their assets effectively to achieve an improvement in financial performance in the long term. As for the Quick Ratio, it is relatively good, allowing for the repayment of short-term debts, while the reasonable Debt Ratio allowed the enterprises in the study sample to finance their projects and expand their operations without fully relying on debt, this allows to financial sustainability, provided that future revenues are strong and able to comfortably cover debt servicing.

ISSN: 2437-0932