شيخ المزوار, رجاءزايدي, كوثرعلي دحمان, محمد2024-07-222024-07-222024http://dspace.univ-temouchent.edu.dz/handle/123456789/4847"This study aims to know the role of financial analysis in rationalizing the decisions of the economic institution, and to address the research topic we relied on the theoretical aspect that included various concepts related to financial analysis and decision rationalization and how to use financial analysis tools, and then we dropped the theoretical aspect of the study on the electricity and gas distribution company for Ain Temouchant through the analysis of financial statements using balance indicators and financial ratios through which the financial situation of the institution was reflected and we reached several results, most importantly financial analysis plays a vital role in rationalizing the decisions of the institution. And that the organization has not achieved financial balance and is unable to meet its obligations, and this reflects mainly financial instability. "otherFinancial analysis, decision rationalization, balance indicators, financial ratios.Thesis