Résumé:
This study aims to highlight the role of financial analysis in decision-making. Financial analysis is the process of processing available financial data of institutions to obtain information used in decision-making and evaluating the performance of institutions. To achieve the study's objectives, the financial statements of Sonatrach were presented, and the budget was analyzed using financial balance indicators. It has been concluded that financial analysis is an important technique and an aid to officials in understanding the financial position of the institution, helping decision-makers in identifying the optimal alternative for the institution at the right time.
