تقييم الأداء المالي للمؤسسة الإقتصادية بإستخدام ادوات التحليل المالي"دراسة ميدانية لمؤسسة حمود بوعلام

Abstract

"This study aims to highlight the effectiveness of financial analysis tools in evaluating the financial performance of economic institutions in Algeria. To achieve the objective of the study, the descriptive-analytical method was adopted by preparing a questionnaire and distributing it to a sample of 30 employees at the Hamoud Boualem company in the Wilaya of Aïn Témouchent. The sample included (a chartered accountant, an auditor, and employees from the finance and accounting department) during the month of April 2025. The study concluded that financial analysis tools provide a comprehensive and objective picture of financial performance and assist management in making effective strategic decisions. Moreover, the regular use of these tools enhances transparency, strengthens internal control, and improves the financial performance of Algerian economic institutions. "