دور التحليل المالي في دعم أعمال المؤسسات الصناعية

Abstract

The study role of financial analysis in supporting industrial institutions applied on Giad Company for Furniture and Medical Equipment, the research problems embodied in how to utilize financial analysis to have indicators that could support performance evaluation process. The study aims to have knowledge about the capability of the applied accounting system in Gaid Company in an affording the necessary information for performance evolution. The research stands on a hypothesis that there is statistical relation between strategic vision of the company and the effectiveness of financial analysis in evaluating the performance. The researcher uses the historical, descriptive and analytical methods, and a questionnaire has been distributed on case study presented by the company staff, (50) questionnaire which represent 100% of case study number has been analyzed, and (SPSS) has been used as well as statistical techniques has been used to achieve indicators that support the study subject objectives. Further studies in the same field have been also studied carefully and compared its finding with this study. The researcher tested the hypothesis which embodied in the fact that the financial statements are not the only source for financial information to take the rational decision and existence of a company strategic plan enables it to have good plan for financial analysis process. The study reached the findings which say the financial analysis through strategic plans ensures availability of useful information for taking rational decision. The financial analysis through strategic vision guarantees the efficiency of managerial and financial performance. The study recommends the necessity of coordination and effective communication between monitoring bodies and financial analysis section within the company to ensure information flow. It also recommends the necessity of financial analysis participation in identifying strategic goals and setting the priorities and the company’s performance with local and international standards where they support the competitive situation.