أهمية تحليل الهيكل المالي في تقييم الأداء المالي لمؤسسة باتيميتال بولاية عين دفلى لفترة 2015-2017

الملخص EN

JEL: G23, G30This study aimed to identify the financial structure on the financial performance, as the case study was conducted on the BATTIMITAL industrial corporation in the state of AIN DEFLA for the period of2015-2019, the importance of the study stems from the main objective that institution seeks to reach, which is to work to build an optimal financial structure that contributes to raising returns and the wealth of the owners, and from it access to the highest value of the institution and this in light of the lowest costs, and to achieve the objectives of the study and then obtain the financial reports of the institution, in order to conduct the analysis and evaluate the financial structure used through the financial performance, of the institution.

This study concluded that the financial performance of the corporation is balanced, and it enjoys liquidity that supports its investments and facilitates access to loans in the future, and the working capital ratio indicates that fixed assets cover liabilities, what it means that institution adopts a balanced financial structure that contributes to raising profits.

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Key words: Financial Structure, Financial Performance, Financial Indicators, Financial Leverage.

Jel Codes Classification: G32, G30