دور أدوات التحليل المالي في تقييم الأداء المالي لمؤسسة اقتصادية

Abstract EN

Financial analysis is seen as a primary necessity for good financial planning in all institutions, as it has become mandatory for the CFO to know the financial situation of the institution before thinking about developing plans.

Due to economic developments, the results appearing in the final financial statements of establishments are no longer able to present an integrated image of the activity without strengthening it by one or more financial analysis tools.

In addition, the olute numbers shown in these lists are no longer able to give an image of the financial condition of the institution, so this data must be reviewed and analyzed in order to determine the reasons for its success or failure.

Also, the financial analysis tools help the institution and the financial analyst who use the results of these tools to make the appropriate and the efficient suggestions to the institution in order to improve its profitability and forecast its financial situation.