Résumé:
This study aims to highlight the role of financial analysis in diagnosing the financial situation of economic institutions. To achieve the objectives of the study and answer its questions, we relied, in collecting data on the subject, on the relevant literature and previous studies, through which secondary data was obtained, which formed the theoretical framework for the study, and the practical framework It was based on studying and evaluating the performance and discovering defects and weaknesses in the management, in the liquefied oil gas GP1Z complex during the period between 2017 and 2019, by relying on a set of the most important financial criteria and indicators that fit the study and allow testing the extent The efficiency of the institution's performance in the use of assets using financial analysis tools. After conducting an evaluation and diagnosis of the institution, we found that the latter was able to achieve financial balance during the above-mentioned study period, by achieving a positive net treasury. Liquidity rates also showed us that the institution has financial independence and that it relies on its funds to finance its investments, and this indicates the extent to which the indicators used in the process of evaluating the performance of the institution responded
