استخدام مؤشرات التحليل المالي في التنبؤ بالفشل المالي للمؤسسات الاقتصادية دراسة حالة مؤسسة بن هلال عين تموشنت

Abstract

This study amis to emphasize the role that financial analysis tools can play in early forecasting of an economic institutions financial failure, so it discusses in its theoretical aspect the various indicators of financial analysis ratios and the most important models used in predicting financial failure.this studay examined the ban hillel corporation ,which specializes in construction ,on the basis of this institution between 2017 and 2020 using the springate model is able to distinguish between failure of the institutions continuity and the institution under study enjoyindg financail balance and a comfortable position , as it is not theatened with collapse ,and it is able to continue in its activity.