Résumé:
After the remarkable developments witnessed by the economic
institutions, the financial function received great attention because it is
linked to all the activities of the institution. Accurate, through the
various tools and means of financial analysis, to know the financial
position of the institution and highlight the strengths and weaknesses of
the institution, and it must take the right decisions that would raise
profits or avoid any danger that threatens the institution from
bankruptcy or financial losses, by studying the various indicators and
financial ratios, analysis of exploitation and the threshold of
profitability.
