دور التحليل المالي في تقييم الأداء المالي لمجمع الشركات : دراسة حالة مجمع اتصالات الجزائر للفترة 2012-2013

Abstract

The purpose of financial analysis is the financial performance of the business organizations assess, where gives us a set of methods that enable access to the final evaluation of the projects, and preview the level of efficiency and productivity and effectiveness , in order to accurate diagnosis of the financial status of businesses. The compound of the basic corporate regulations that must study and analysis of financial statements, as a new organization emerged in line with the economic development, which features the characteristics of the link, independence and personal moral and dependency subsidiaries of the main company. In this study we drop the theoretical side on the practical side of the case of Algeria Telecom complex study, and this is through the analysis of its financial statements, and accounting of the budget with the use of a table accounts Results The analysis included the use of a range of financial ratios of the structural ratios, profitability ratios and liquidity ratios of activity, we concluded in the latter that the compound live a comfortable financial position, through financial independence and provide liquidity adequate, and achieved profits