دور الأساليب الحديثة للتحليل المالي في تطوير عملية تقييم الأداء المالي- دراسة حالة مجمع صيدال

Abstract

This study aims to illustrate the role of the new financial analysis techniques in effecting the financial control system through the development of the operation of financial performance evaluation. There are quantitative and statistical techniques additional to two methods for creating value (added economic value and added market value), further than the financial dashboard which is considered as an important tool in budgeting system and Card and balanced performance working on achieving a balance between the financial aspects of the non-financial . These techniques have proved their efficiency in companies through giving results a dynamic dye and the consistency with the uncertainty of the economy. Nowadays, the purpose of companies is further than profit, it is continuity in the present and the future market through achieving efficient results. The empirical results, carried on SAIDAL compound using SPSS software and a significance level of α=0.05, have shown that traditional methods of financial analysis have advantage in terms of analytical capacity to evaluate financial performance against modern means. These results are the opposite of those of foreign studies that have proved the effectiveness of new technologies which is explained by the traditional vision of Algerian companies and the absence of their forward-looking. Results are also explained by the inefficiency of the Algerian financial market and the limited information due to the manipulation of results in line with the personal goals of managers and accountants within corporations.