التحليل المالى ودوره في إتخاذ القرارات

Abstract

Abstract: The importance of the research in the financial analysis techniques arises from its importance in the financial decisions making, and as an effective follow up tools in the hand of all concerned in the organization. This research has pointed out the importance of linking the financial analysis with the attached and published financial statements in order to explain the effectiveness of providing the financial analysis inside as well as outside the organization. Absence of the financial analysis statements in some firms makes it very difficult to diagnose the fmancial status of these firms and consequently the difficulty of taking the appropriate and alternative decisions. The pinpoint of the fmancial analysis is to reach the optimum financial decisions out of the comparative statements for different firms in different periods. - _ Hence, the fmancial analysis are considered as one of the most important tools to the all concerned such as management, creditors, banks, stock holders. As a result, the financial analysis with its tools, concepts and goals, when properly applied, best investments opportunities and appropriate altematives could be achieved for the individual and public projects, Also, the right evaluations for the financial analysis, the correct decisions may be obtained, risks are reduced and appropriate plans could be established and provided to whom are concerned in the financial statements. ' The research has considered all the theoretical and practical sides of the financial analysis. The most important recommendation reached, is that special attention should be given in developing the concepts of the financial analysis amongst those who may have the benefits and interests in the organization.