التحليل المالي كأداة لمراقبة التسيير و دوره في تقييم الأداء المالي : دراسة حالة مركب سيدار الصناعي (2011-2012)‎

الملخص EN

The aim of this study is to highlight the importance of management control tools for evaluating the financial performance of the institution focusing on the financial analysis, which includes a set of financial ratios that allow to diagnosis the financial position.

Where we relied in the theoretical study on literature related to the subject, and the applied study, we relied on the financial statements of Sidar Industrial Complex, that for extracting some significant percentages and evaluating the financial performance of the complex where the study showed that the status of the complex is all most acceptable, with the weakness of some financial ratios because of the weak production which negatively affected the sales so it must control all costs and provide sufficient liquidity to cover its obligations.