دور المراجعة التحليلية في تحسين الاداء المالي في المؤسسة الاقتصادية دراسة حالة الشركة الجزائرية لتوزيع الكهرباء و الغاز ببسكرة

Abstract

This study aims to know the role of analytical review in improving Financial performance, through the knowledge of the importance of using analytical review methods in the review process and their impact on the performance of economic institutions, as well as the criteria for financial performance assessment and steps, where we have dropped what was addressed in the theoretical aspect of the algerian company for the distribution of electricity and gas -biskra- using two methods of analytical review: Financial analysis in both Financial ratios and Financial balance indicators to detect fundamental errors, and time series to predict the monthly sales of the company to see the impact of the methods of analytical review on the Financial performance of the company. The study concluded that the methods of analytical review contribute effectively to improving the financial preformance of the economic institution through the diagnosis of the financial situation of the institution and identify weaknesses to avoid and strengths to strengthen and evalute. Key words: Review, Analytical review, Financial analysis, time series, Financial performance, economic institutions.