دور التحليل المالي في تقييم الأداء المالي عن طريق مؤشرات التوازن : دراسة حالة المؤسسة الوطنية للسكك الحديدية Anesrif للفترة 2017-2018

الملخص EN

This study aims to identify the contribution of financial analysis in the diagnosis of financial situation, considering that financial analysis is the process of structuring the available data in order to obtain information to be used in the decision-making process and performance evaluation, and after addressing the theoretical aspects of the subject in various angles through what analysis The financial statements, performance appraisals and indicators, in order to know the field effect of this study and then the case study of the National Agency for Studies and follow up the completion of investments in the railway "Rouiba".

Through this study, we concluded that financial analysis is based on examining and analyzing the financial statements of the institution for past periods in order to know the prevailing financial situation in the institution and help to improve the performance of the institution.

Jel Classification Codes: D 78, G 32, P 51.