اثر التحليل المالي للقوائم المالية في اتخاذ القرارات المالية دراسة حالة مؤسسة السونلغاز بولاية عين تموشنت

Abstract

This study sought to determine how financial analysis influences a company’s decision-making process. The study aimed to emphasize the importance of financial analysis in financial decision-making, introducing the various methods employed, and understanding the institution’s current financial situation by applying theoretical knowledge to real-world scenarios. To attain the study’s objectives and answer its questions, we employed a descriptive approach to collect information and data for the theoretical framework. In the practical section, we employed a case study method, applying financial analysis tools to the financial statements of the Sonelgaz Ain Temouchent institution. The study found that financial analysis is a useful tool for making and improving financial decisions. It assists financial managers in diagnosing the institution’s financial situation, identifying flaws to fix, and recognizing strengths to build on.