قياس وتقييم الأداء المالي في المؤسسة الاقتصادية دراسة حالة المؤسسة الوطنية لانشاء البنية التحتية لسكك الحديدية

Abstract

"This study aims to identify the mechanisms and methods for measuring and evaluating financial performance in economic institutions. The importance of the research lies in studying the actual financial position of the institution based on a set of sources. This is from the theoretical aspect. As for the practical aspect, a case study was conducted on the National Railway Infrastructure EstablishmentINFRARAIL and the Ahmed Abdullah Public Works Private Establishment SARL ETP AHMED institution ABDELLAHduring the years (2020-2021-2022) by analyzing the financial statements of each in order to evaluate their financial performance. The study results showed that the institutions' performance evaluation is based on a set of financial indicators and ratios that contribute to identify strengths and weaknesses and making sound decisions. Additionally, the financial position of the National Institution for Infrastructure Development for Railways is better than that of the Public Works Authority Ahmed Abdullah. "