The research aims to identify the statement of cash flows (SCF) and the methods of preparing, and to indicate its financial indicators, and to clarify the administrative decisions related to the SCF (operational, investment and financing). The research problem focused on the role of financial indicators of the SCF in making administrative decisions, and how these indicators help in making efficient administrative decisions effectively. Asiacell Communications Company in Iraq it chosen as the subject of the research by selecting financial indicators from the company’s published financial statements for the years 2022 and 2023. The research reached a set of conclusions, the most important of which is that the SCF is the most important financial statements, because the amount of decisions taken by users that are based on this statement is the largest compared to decisions that are based on other financial statements. The use of financial ratios derived from the SCF is an important tool in directing administrative decisions. The research recommended expanding the use of financial indicators derived from the SCF by developing awareness of the importance of these indicators in the administrative decision-making process, and given the importance of financial indicators related to the SCF not only for the management of the economic unit but also for the external decision-maker.