Prerequisites for financial analysis : indicators and management ratios

الملخص EN

This paper deals with indicators and management ratios.

Its presentation follows a sequential process starting from the blocks, headings and items of the accounting and financial statements.

Like a baker, the quality of his bread depends on the nature of the raw material, the ingredients and the chosen manufacturing tools.

It will be confirmed here that a financial diagnosis close to reality can only be realized if, the information is convincing and has previously been subject to cleaning and reprocessing.

On the other hand, if it is based on a good selection of relevant ratios specific to the activity of each type of firm.