تحليل الاداء المالي في المؤسسات الاقتصادية دراسة حالة مؤسسة فرتيال

Abstract

This study aims to analyze the financial performance of Fertial during the period 2017-2019, with the objective of assessing its financial position and identifying strengths and weaknesses in its management. The analysis relied on a set of key financial ratios and indicators, supported by comparative assessments, to provide an objective and accurate evaluation of profitability, liquidity, and resource utilization efficiency. The findings indicate relative stability in profitability and liquidity levels, while revealing certain shortcomings in working capital management and financial resource utilization. Moreover,

The results highlight the crucial role of financial analysis in supporting decision-making processes, enhancing strategic planning capacity, and ensuring sustainability. Based on these findings, the study proposes several practical recommendations, including strengthening cost control, improving asset utilization, and adopting more effective financing strategies to mitigate potential financial risks. Overall, the study underscores the strategic importance of financial analysis as a fundamental tool for achieving optimal financial performance and ensuring the continuity of economic institutions.