أساليب التحليل المالي و دورها في رفع كفاءة الأداء المالي للمؤسسات العامة السودانية : دراسة تطبيقية

الملخص EN

JEL B12The study examined methods of financial analysis, their role in raising the efficiency of financial performance in Sudanese public institutions - an applied study on Sudan Railways.

The study aimed to clarify the most important methods of financial analysis and their role in raising the efficiency of financial performance and to identify the strengths and weaknesses of Sudanese public institutions.

The study found that the application of financial analysis methods through the two horizontal and vertical analysis methods are considered effective tools in raising the efficiency of financial performance and discovering strengths and weaknesses in a timely manner.

The study recommended that public institutions should rely on the vertical and horizontal analysis method, as the two best methods of financial analysis.

Keys words: methods of financial analysis - financial performance - public institutionsJEL classification B12: