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This paper is an attempt to discern the different factors and determinants leading to the financial distress of EPE Sider Al Hadjar, through a general evaluation of the internal and external environment of the corporation. Our research tries to take an eclectic and descriptive analysis of how and why the company's finance is altered by specific events and circumstances. the analyses suggests a misallocation of resource within a very unfavorable conjuncture, exacerbated by operational loses and deficiencies. we also describe the behavioral response of the company through its financing and investment decision and through its financial needs; and found that it went against rational norms of decision making, embodied by the lack of awareness in matters of losses and expectations.

This paper is an attempt to investigate the cash flow dependence of the Algerian small and medium enterprises (SME) from the industrial sector using a literature review and a multiple Linear Regression model with cross sectional data. The financing behavior of the Algerian SME became of great concern in the past years, it became urgent to set the frame of the financial interaction between the intrinsic characteristics of this type of companies and the financial system. The results confirm the fact the Algerian SMEs are indeed relying on their cash flow for their sustainability and growth while evolving in an unfavorable business environment, but still rely on external financing in some cases. The consequences of such dependence are higher assumed risks and lower investment opportunities, which lead eventually to lower economical growth.

Through our study, we will undertake an evaluative synthesis of Algeria's investment climate through eleven recognized indexes and official international reports that regroup several macroeconomic and socio-political variables. We will analyze the various results regarding the current Algerian situation relating to the attractiveness of the investment climate and its characteristics. We will show that the different results are unanimous on the fact that the investment climate is at its lowest. Algeria holds the bottom of the list, perceived as unattractive and unable to provide and sustain an adequate climate for investment.

Cette communication se veut une introduction à la comptabilité par activité, à travers les quatre parties qui la composent il s'agit de démontrer les raisons de son émergence, ses postulats fondateurs ainsi que les concepts sur lesquels elle se fond pour parvenir à exposer sa démarche de base. A travers un exemple de mise en oeuvre de l'ABC au milieu d'une entreprise il est fait état de quelques résultats en conclusion.