دور المعلومات المحاسبية في اتخاذ الق ا رر التمويلي د ا رسة حالة مؤسسة مطاحن الزيبان – القنطرة -

Abstract

This study aims to identify the basic role that accounting information plays in taking the supplying decision, this is due to the contunious increase that the economical institutions need to be familiar with the real economical situation. It is considered as a key to the success of the activities carried out by the institutions through their contribution in supporting administrative processes on all levels, and also help the administration to carry out the most important functions which are mainly in the planning and control and increasingly useful and the importance of accounting information whenever it has a set of characteristics such as: relevance, clarity, neutrality, assistance for predict ability, comparability, realiability that can be used by institutions in making the right decisions which achieve the desired objectives . The decision making process is one of the most significant functions for controlling and managing the institutions when the supplying descision is one of the most important financial decisions that rely on accounting information to achieve its goals. It facilitates the rationalization of the selection process between the methods available for supplying. the use of those information may achieve the main objective of the financial function and raise its market value . Key Words: accounting information, decision making, supplying decision, financial statements, financial balance indicators, financial rates .