‫اﺛﺮ‬‫إدارة‬ ‫اﻟﺘﺪﻓﻘﺎت‬ ‫اﻟﻨﻘﺪﻳﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻘﺮار‬ ‫اﻟﺘﻤﻮﻳﻠﻲ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫اﻟﻌﻤﻮﻣﻴﺔ‬ ‫ﻷﺷﻐﺎل ‬‫اﻟﻄﺮﻗﺎت‬ ‫ﻟﻮﻻﻳﺔ‬ ‫ﺳﻮق‬ ‫أﻫﺮاس‬

Abstract

The study aimed to investigate the effect of cash flow management on the financing decision in the Public institution for roads (ETRS) in Souk Ahras, which was taken as a sample during the period 2009-2016. In order to arrive at the objective of the study, we use the statistical program Eviews8 by analyzing selected data from the cash flow management And the financing decision. The study concluded that there isn’t statistically effect between the cash flow management indicators on both the permanent financing and the private financing in the (ETRS). So this study recommended expanding the study sample on the listed institutions and taking more attention to cash flow management and Consider the cash flow statement when making the financing decision.