دور التخطيط الاستراتيجي في تقييم الأداء المالي للينوك التجارية

Abstract

This study sought to shed light on the role played by strategic planning in enhancing financial performance, by defining the concept of strategy, its attributes, its significance, and the stages and levels of strategic planning, and then he searched for a link between strategic planning and financial performance. The study concluded that strategic planning enhances financial performance by developing appropriate strategic plans to confront environmental variables, which enhances the financial performance of the bank and thus enhances profits. This is revealed by our investigation of the value of strategic planning in raising the financial performance of the regional agency of the Bank of Agriculture and Rural Development –Mila–.