دور النمذجة المالية Financial Modelling في التنبؤ بالأداء المالي للشركات لأغراض التخطيط المالي و اتخاذ القرارات : دراسة تطبيقية لشركة أبل العالمية Apple Inc

الملخص EN

Financial modeling is considered effective tool that can help the company clarify the its current performance, and predict its future financial performance.

Financial models can also help in evaluating companies for the purposes of merger and acquisition, and the initial public subscription.

The skills of Financial Modelers have expanded significantly over the past years.

Financial modelers tend to have mixed skills and experience in information technology, financial statement analysis, business and finance.

In addition, the financial modelers should be high qualified in using Microsoft Excel.

The main objective of this research is to build a financial model for evaluating the financial performance of companies through the use of financial modeling tools and their financial applications in order to predict financial performance for planning and decision-making purposes.

The outputs of financial modeling help in evaluating the financial performance of companies and taking many decisions such as increasing the company's capital, making acquisitions, opening a new outlet or store, selling or scrapping assets, business valuation, and financial statement analysis.

In light of the application of financial modeling to the company under study (Apple Inc.

), the following results were reached: