Résumé:
This study deals with the role of financial analysis in making financial decisions. To achieve the
objectives and answer its questions, we relied on collecting information about financial analysis and the
decision-making process in the economic institution through its more widely used tools due to the
nature of our topic. We relied on the descriptive analytical method. It also relied on the case study on the
practical side, which was carried out at the level of the institution, Mostaganem Port. The study
concluded that financial analysis is of great importance in making decisions, as it is considered a crucial
pillar for decision-makers by diagnosing the financial position of the institution with the identification
and strengthening of strengths and weaknesses to avoid and correct them.
