دور تحليل القوائم المالية في تقييم الأداء المالي للمؤسسة

Abstract

This study aimed to highlight the role and importance of financial analysis tools in evaluating financial performance and diagnosing the financial position of economic enterprises, as well as determining their contribution to supporting rational investment and operational decision-making. To achieve this objective, the descriptive-analytical approach was adopted in the theoretical framework, alongside the case study method in the practical part, by examining and analyzing the financial statements of the Metal Industry and Electrical and Gas Equipment Unit (SAIEG) in El-Eulma. The study revealed several results, most notably that financial analysis tools—represented by financial ratios, horizontal analysis, and vertical analysis—are effective diagnostic instruments for uncovering the financial structure. The indicators showed a dominance of current assets and a severe structural pressure from consumed purchases, which eroded the enterprise's profit margins. Based on these findings, the study recommended the necessity of enhancing inventory and receivables management, and controlling costs to boost the efficiency of financial performance.