الموازنة بين السيولة و الربحية : دراسة تحليلية مقارنة للمصرف الزراعي

الملخص EN

The study dealt with a problem facing the financial manager within the economic unit, which is how to balance between the liquidity goal and the profitability goal, as these two goals are conflicting goals.

to achieve the liquidity goal means providing the necessary funds for the enterprise to meet its obligations and maintain the good credit reputation of the enterprise, but keeping more cash than necessary reduces contribute towards achieving and developing the long-term profits of an enterprise, to achieve the objectives of the study, balancing a good balance between liquidity and profitability and how to reach the achievement of the objectives of financial management.

the analytical descriptive approach was used, as the study used the financial statements for five consecutive years (2006-2010) and compared them to each other through the use of liquidity ratios and profitability ratios, and to study the impact of this on the profits of the agricultural bank through analysis.

the study is sufficient to pay off current liabilities, where the assets without the inventory cover the liabilities, meaning that the bank can pay its obligations without resorting to inventory or borrowing from other sources.

the bank has made a loss in the last three years and there are many non-performing loans.