تشخيص الوضعية المالية للمؤسسة باستخدام المؤشرات المالية - دراسة حالة مؤسسة توزيع الكهرباء والغاز

Abstract

This study aims to identify the financial diagnosis that examines and analyzes the financial statements in various functions of the institution to understand the changes in the financial situation of the institution, reveal strengths and weaknesses, and improve them using a set of financial indicators and analyzing their results to make appropriate decisions. In addition, the descriptive method is used in the theoretical aspect, and the analytical method is used in the practical aspect. This study aims to determine the financial diagnosis and its relationship to evaluating financial performance and to address the most important financial indicators and their significance in their use within the institution. We applied this study to the Directorate of Electricity and Gas Distribution in Ain Temouchent Province during the period (2018-2020) to identify the main results, which indicated that the directorate suffered from deterioration, inability to self-finance, and lack of financial independence. This reflects the extent of the responsiveness of the indicators used in the evaluation process.