The role of companies’ growth analysis in evaluating their financial performance : with a case study

الملخص EN

This research aimed to show how to evaluate the financial performance of companies using the indicators issued from growth analysis.

The research focused on tow companies working in Algeria which are: EL-AURASSI hotel and NCR ROUIBA specialized in juice production.

The study concluded the difference of performance realized by the tow companies is due mainly to the difference of the compatibility that should be kept between the value of capital employed and the volume of sales.