دور التحليل المالي في إتخاذ القرارات المالية في المؤسسات الإقتصادية

Abstract

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.