تحليل الأداء المالي بالنسب المالية للمؤسسة الاقتصادية : دراسة تطبيقية في مؤسسة مطاحن الحضنة للفترة 2011-2016

Abstract EN

This study aims at clarifying the importance of evaluating the financial performance in the public economic institution which plays a developmental role in the national economy.

The process of measuring and evaluating performance using the most important financial analysis tools is the financial ratios which are considered the most important indicators that can be used in this regard.

The financial analysis information provided by the accounting information system can be used by many categories, including the management of the institution, which allows it not only to measure and evaluate performance but can use it for many purposes such as investment analysis, control, financial analysis and financial planning.

The study also aims to draw the attention of the management of our institutions to the effectiveness of the use of financial analysis in evaluating the efficiency and effectiveness of performance control, which allows them to compete, continuity and development.

The study found that the institution has achieved some strengths in its performance, but the strengths were more, which makes us judge that the financial performance remains weak in general, and therefore must implement the corrective actions mentioned in the recommendations in order to remedy it