التسيير المالي و دوره في تقييم الأداء المالي للمؤسسة الإقتصادية

Abstract

This study aims to know the financial management and its role in evaluating the financial performance of the economic institution through a case study of the economic institution, the Electricity and Gas Distribution Corporation - Mila - using financial indicators for financial management. And identifying its strengths and weaknesses, in addition to making critical decisions related to the future of the institution. Thus, the use of financial management helps decision-makers to determine the position of the institution and evaluate its financial performance accurately, through the application of its indicators, represented in financial ratios, ndicators of financial balance and profitability of all kinds, and the impact of Financial leverage, and relying on its results to know the real performance of the institution and take appropriate measures to run it in the best conditions, and also ensures financial sustainability and work to improve the financial performance of the institution and achieve the highest levels of profitability, and here it appears that financial management is of great importance in evaluating the financial performance in the economic institution.