التحليل المالي كأداة لتقييم الأداء المالي للشركات المساهمة الصناعية في فلسطين : دراسة حالة شركات الأدوية المدرجة في بورصة فلسطين للفترة ما بين (2010-2017)‎

الملخص EN

The aim of this study is to highlight the role of financial analysis as a tool to evaluate the economic performance of the enterprise, knowing their financial position if it is good or not, als o to highlight the strengths and weaknesses and making the right decisions.

To achieve these objectives was descriptive of the theory which represents the most significant concepts around the subject of financial analysis and performance evaluation, analytical approach applied side facilities by analyzing the financial statements of the companies represented a sample study of pharmaceutical companies General contribution Included in: The Per Zait, Beit Jala, Dar Al Shifa pharmaceutical manufacturing.

Data it collected for analysis from Pex site, these data are accounting records of these companies for the period (2010-2017) which consisted of the income statement and balance sheet in addition to supplements, and conducted by the scheduling process and analys is and extraction of financial ratios.

The study found a range of results was mainly: 1.make sure that the companies under consideration of financial analysis results are used a means of measuring financial performance.

2.

Adopt all the companies under consideration for financial analysis tools financial decisions as expansion and increase the volume of investments and others.

3.

Corporate were able to study the financial balance (in General) between liquidity and profitability.

The study recommended after analysis and set of recommendations including: 1.

focus on performance evaluation as one of the basis resolutions, well it shows us the strengths and weaknesses of what it means to be an effective means of control.

2.

Follow the stages of financial performance to judge him and evaluate him accurately.