(01)35– -

2016-2011
.

:
Summary:
This study aims at clarifying the importance of evaluating the financial performance in the
public economic institution which plays a developmental role in the national economy. The
process of measuring and evaluating performance using the most important financial analysis
tools is the financial ratios which are considered the most important indicators that can be used
in this regard. The financial analysis information provided by the accounting information system
can be used by many categories, including the management of the institution, which allows it not
only to measure and evaluate performance but can use it for many purposes such as investment
analysis, control, financial analysis and financial planning. The study also aims to draw the
attention of the management of our institutions to the effectiveness of the use of financial
analysis in evaluating the efficiency and effectiveness of performance control, which allows
them to compete, continuity and development. The study found that the institution has achieved
some strengths in its performance, but the strengths were more, which makes us judge that the
financial performance remains weak in general, and therefore must implement the corrective
actions mentioned in the recommendations in order to remedy it. Keywords: financial analysis,
financial ratios, financial performance assessment.

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2016-2011 01
2016 2015 2014 2013 2012 2011
1957326862 2014281224 1743152699 1222823295 1241595748 1267046761
1340702442 971782918 904640351 170450656 1439063060 13389811891
172367222 8769062 3692773 16398690 4873775 7160865
77470854 210311324 221941563 890366032 614937288 643420128
1090864366 752702532 679006015 1044417998 819251997 688400898
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2116579869 1814073 1688814973 1576792048 1462765537 1385436125
409898743 413419326 263005078 42711442 51664806 45325764
2116989767 415131399 1951920051 2503490 1514430343 1430761889
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320018795 161321002 112022925 114026511 77329412 113731954
382762 758571643 - - 1293426 1021238
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2866220558 233911627 1756578029 1566238417 1568732126 1742545814
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2328827296 1906594822 1410759309 1295054 1271898532 1412059288 60
318394553 239207662 156247899 116108240 112367210 156259834 EBE
-- 5439536 -- -- -- --
775649434 1171990969 958978076 816491903 1217893271 220592527

356
 (01)35– -

2016 – 2011 .3
02
2016 2015 2014 2013 2012 2011
1.29 1.73 1.28 1.29 0.22 1.23 1.13 /
0.85 1.51 1.26 1.29 0.19 1.22 1.13 / –
0.07 1.41 0.99 0.97 1.34 0.58 /
0.051 0.11 0.069 0.063 0.072 0.049 0.065 /
0.083 0.097 0.054 0.042 0.047 0.028 0.043 /
1.45 0.15 0.08 0.066 0.72 0.052 0.083 /
0.37 1.46 1.15 2.89 0.58 1.26 1.37 /
0.23 0.39 0.36 0.34 0.45 0.46 /
7.83 0.14 0.05 0.06 0.08 0.05 0.09 /
0.69 0.86 0.78 0.66 0.65 0.58 0.66 /
60.23 64 60 63.78 65.88 54.56 53.16 /
8.35 10.4 10 7.5 8.9 5.7 7.6 /
:

357
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Threats Opportunities Weaknesses Strength :SWOT
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.15-14 2012
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362
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xxi
BernartMortary, contrôle de gestion sociale, Vuibert, paris, 1999, p 236.
xxii
George R Terry, Stéphan G Grauchier, les principes du management, edEconomica, 8 ed,
paris, p 493.
*

xxiii
16
.114 2015 2

363