مذكرة دور التحليل المالي في تقيم ي الأداء المالي للمؤسسة دراسة حالة مديرية توزيع الكهرباء والغاز بسكرة

Abstract

The note aims to study the role of the financiale analysis in diagnosing the financial posistion of the economic instizution by applying financial amalysis tools to the financial statements and their diagnose using the yield(cost) and the risk index in order to analyse and diagnose the institution s status , in order to understand the importance of this study , we applied financial analysis methods using the yield and risk index in order to analyse and diagnose the situastion of the graeater mills corporation of the sonalgaze biskra ,this stady has reached severale resulte ,the most important of which are that the instution is in posistion by discovering risks,so that the institution oyners know how to manage things inside and outsides it ,and that the institution has achieved positive result.as well as a defect between permanent funds and fixed assets.