دور التحليل المالي في تحسين الأداء المالي للمؤسسة الاقتصادية دراسة حالة مؤسسة سونلغاز بتلمسان 2018-2022

Abstract

This study aimed to know the role of financial analysis in improving the financial performance of the National Electricity and Gas Corporation “SONELGAZ” during the period from 2018 to 2022, Where the Balance sheet and Income statement were relied upon, using each of the financial balance indicators (FR. BFR. TR), in addition to the most important financial ratios. The study reached several results, the most important of which is that the permanent funds of the institution do not cover all of its non-current assets, The institution is also heavily indebted and dependent on it, This is due to the policy of subsidizing energy prices in Algeria (electricity and gas) to preserve the purchasing power of the citizen, as it is sold at less than production costs, while ensuring that the state provides financial subsidies to cover the differences.