دور التحليل المالي والمراجعة المحاسبية في تقييم الأداء المالي للمؤسسة-دراسة حالة مصنع الاسمنت بني صاف ولاية عين تموشنت

Abstract

This study aimed to define and clarify the role of financial analysis and making administrative and financial decisions in the economic institution In order to answer the questions, we relied on the subject of our research to collect information related to the topic of the research and through which to obtain The secondary data, which formed the theoretical framework for the study, and the practical framework was applied in the cement factory in Bani Saf, where we relied on an analytical study of the financial environment of this factory and its relationship to the financial environment using the analytical method .The study concluded a set of results, the most important of which are Financial analysis is an effective way and a tool for making and rationalizing decisions. • Financial analysis helps to know weaknesses to avoid and weaknesses to enhance them ‌•The financial manager must control his mechanisms and know the basics of the decision