تقييم الأداء المالي من خلال طرق التحليل المالي- دراسة حالة الشركة الجزائرية للكهرباء والغاز التوزيع مديرية التوزيع عين تموشنت

Abstract

The study aims to highlight the evaluation of financial performance through the methods of financial analysis of the institution and to know its performance, whether it was good or not, and to project it on an Algerian institution represented in the Directorate of Electricity and Gas Distribution Ain Temouchent, trying to answer the following problem: What are the methods or tools of financial analysis in the process of evaluating financial performance? Through the study on the descriptive approach corresponding to the theoretical side and a case study approach on the applied side, by analyzing the financial statements of the institution using financial analysis tools, the results of the study showed the necessity of evaluating the financial performance to know the strengths and weaknesses of the institution through which it is possible to monitor its activity and take the necessary corrective decisions to achieve Ruled goals Finally, we were able to evaluate the financial performance of the Electricity and Gas Distribution Directorate using financial analysis in the period between 2017 to 2021.