دور القوائم المالية في إتخاد القرارات المالية في المؤسسة الاقتصادية

Abstract

This study addresses the question of the role of financial statements according to the financial accounting system in financial decision making in the economic institution by addressing the theoretical aspects of the subject from all angles and aims to enrich scientific research on this subject. The application part of the memorandum was devoted to the presentation and analysis of the financial statements of the Union of agricultural cooperatives during the period 2017- 2018 using financial analysis tools and methods. In this study, we reached several results, the most striking of which is that the financial statements prepared according to the financial accounting system are used for the financial analysis of the financial statements