دور التحليل المالي في الرقابة على أداء الشركات : دراسة حالة على شركة الجوف للتنمية الزراعية

Abstract EN

This study aimed to identify the role of financial analysis in monitoring the performance of companies, and the tow researchers conducted the study on Al-Jouf Agricultural Development Company, and they conducted horizontal financial analysis, and financial analysis of ratios, on the company's financial lists.

The results of the study showed that the profitability of the organization is weak in 2019 and did not achieve profits during the last year, but it achieved a loss, and this indicates the poor performance of the company, and therefore the reasons behind this should be studied, the company could have achieved more profits if it used the methods of monitoring performance and analysis Financial, Attention should be paid to the circumstances surrounding the company, including the decision to stop the cultivation of fodder, which represented 46% of its sales, thus affecting the company's profits, as well as the value-added decision, and the study showed that performance monitoring achieves the best use of resources by looking at weaknesses and working to correct them, and selection Among the alternatives, which will lead to an improvement in the corporate economy and consequently an improvement in the general economy, and that horizontal financial analysis and analysis of profitability, debt and liquidity ratios play an effective role in monitoring the companies ’performance, determining the real position of the company, knowing its financial position, identifying its strengths, etc.

P vulnerabilities and eliminate them.

Based on this study, the researcher recommends companies to emphasize the issue of computer disclosure in terms of its display of all information, and to take advantage of the results of financial analysis in combating administrative and financial corruption by assessing performance using financial analysis tools, and identifying strengths and weaknesses, and the opportunity should be concerned as alternative when performing a financial analysis, to shows the missed opportunity that does not appear by other methods of control, and the researcher showed the amount of waste in profits when calculating the profits that could be obtained from the idle funds represented by an increase in the rapid liquidity ratio from the limits known by the specialists.