Résumé:
This study aims at the role and importance of financial analysis in decision-making within economic institutions, and to achieve this, the study was dropped on the Sonatrach Corporation "GL2l Z Natural Gas Liquefaction Branch". The study reached several results, the most important of which are: that financial analysis is very necessary as it contributes to discovering weaknesses And the mistakes that managers may make. The use of financial indicators and ratios leads to the implementation of long and short-term plans with high accuracy.