التحليل المالي و دوره في تحديد الوضعية المالية للمؤسسة الاقتصادية

Abstract

This study highlights the importance of financial analysis in diagnosing the financial condition of an enterprise by utilizing various financial analysis techniques, including financial ratios and indicators. The aim is to provide a true and comprehensive picture of the enterprise, clarify all future financial trends, uncover financial strengths and weaknesses, and use these results to improve its condition. The purpose of this study is to emphasize the role of financial analysis in diagnosing the financial condition of an enterprise. Financial analysis tools were applied to the Sidi Ben Dhiab Complex (GISB) based on financial statements from the period 2020 to 2022. Through this study, we reached several conclusions, the most important of which are: Financial analysis helps identify strengths to reinforce them and weaknesses to avoid and mitigate them. Financial analysis is an effective tool because it assists the financial manager in diagnosing the financial state of the enterprise. We diagnosed the financial condition based on financial analysis techniques, including financial ratios and indicators.