دور التحليل المالي في تقويم كفاءة الأداء المالي للمصارف بالتطبيق علي مصرف الإدخار والتنمية الإجتماعية 2008 - 2012م

Abstract

This research investigated the financial analysis and its role in evaluating the performance efficiency or the Savings and Social Development Bank during the period from (2008-2012). The research problem is well represented in how to use the financial analysis in testing the adequate ' f ‘h S vin s and Social financial indicators to evaluate the financial performance efficiency 0 te a g Development Bank,together with specification of points of strength and points of weakness through the answering of the following research questions; 1.What is the extent of potentiality to use financial analysis in evaluating the performance efficiency of the Savings and Social Developrnent Bank? 2.What is the extent of potentiality to use financial analysis to know the position of liquidity in the Savings and Social Development Bank? 3.What are the relevant financial statements to perform both the different financial statements‘ operations and different comparisons? ~ The research aimed to disclose the significance of financ‘al analysis in making benefit from the information of financial statements of the Savings and Social Development Bank, and to give right indicators of its performance. The research also aimed to perform vertical and horizontal financial analysis as to measure and evaluate the financial performance of theSavings and Social Development Bank. The research, on the other hand, used the deductive approach to determine the research pivots and set the hypotheses, the inductive approach to test the hypotheses, the historical approach to review prior literature in relation to the research subjectand the analytical descriptive in the field study. To achieve the research objectives the following hypotheses have been tested: First hypothesis: vertical financial analysis affects evaluating the financial performance efficiency of theSavings and Social Development Bank'. Second hypothesis: horizontal financial analysis affects evaluating the financial performance efficiency of the Savings and Social Development Bank. Third hypothesis: performing financial analysis using financial ratios affects evaluating‘ the financialperformance efficiency of the Savings and Social Development Bank. ‘ The research has proved said hypotheses and reached a number of research findings, the most important of which are the following: 1. Employment of vertical financial analysis discloses the extent to which financial structure of the bank is balanced throughout the year . 2. Vertical financial analysis discloses the degree of items‘ growth and representation ofthe same compared to previous years. 3. The Savings and Social Development Bank is able to achieve a positive growth in its overall indicators throughout the research period. Based on the referred to above findings, the research recommended the following: 1. The research fully recommendedutilizing the vertical financialanalysis in banks to duly control the balance of its financial structure. _ 2 The research highly recommended banks using the vertical financial analysis in order to know the ,. degree of items‘ growth and the extent of its representation compared to previous years. 3. The research strongly recommended banks to keep performing financialanalysis and prepare reports on a regular basis. ‘