دور أساليب التحليل المالي في تحسين مردودية المؤسسة الإقتصادية

Abstract

This study aimed to highlight the importance of financial analysis and its role in evaluating financial performance by using the method of analyzing change, trend and method of financial ratios to obtain indicators that help in evaluating financial performance to help users of financial statements in making rational decisions. Within this framework, the researcher tested the following hypotheses: * Financial statements representan adequate source of data used to conduct financial analysis. * Financial analysis lists help in a significant way in evaluating financial performance for rational decision-making. To test these hypotheses, the researcher analyzed the financial statements of the Sudanese Company for Communications Ltd. for the period from the year 2000- 2004, using the method of directional analysis and the method of financial ratios. The researcher also conducted an interview with the company's account official. The study reached a number of results, the most important of which are: The different financial reports complement each other and are considered one of the most important sources that are used to conduct the financial analysis process for the purpose of helping users of these lists in making rational decisions. The financial statements, despite their importance, are historical, so this must be taken into account when extracting the financial ratios on which the financial analysis of the company is based. Financial analysis helps users to know and predict the financial performance of companies and contribute to rational decision-making. Among the most important recommendations of this study: * The necessity to provide the financial statements to all beneficiaries in a timely manner so that they can use them for financial analysis purposes. * The need to extract quarterly audited financial statements to reduce the risk of relying on historical financial statements for a full year.