Abstract
This study examined the role of the estimated cash budget in financial decision-making at the Hadjar Essoud Cement Company in Skikda. This was accomplished by analyzing variances in the estimated cash budget. To assess its role in rationalizing financial decision-making, interviews were conducted with several employees and department heads within the company as a means of collecting the necessary information. One of the key findings of this study is that the company’s reliance on the estimated cash budget has yielded significant benefits, particularly in ensuring liquidity and enabling the company to make appropriate and timely financial decisions.