التسيير المالي كألية لتعزيز الأداء المالي في المؤسسة

Abstract

This thesis aims to study the role of financial management as a mechanism for enhancing the financial performance of economic institutions, through a field study of the Beni Haroun Ferdjioua Mills Company during the period (2021-2024). The central problem revolves around the extent to which financial management contributes to improving the financial performance of the institution, through the analysis of various financial indicators such as added value, turnover, operating surplus, and operating profit, in addition to examining some financial ratios related to efficiency and profitability. The study adopted a descriptive-analytical approach, relying on the institution's financial statements to extract and analyze financial indicators during the studied period. The results showed fluctuations in the institution's financial performance between periods of improvement and decline, reflecting a relative instability in financial results. The study concluded that effective financial management contributes directly to improving financial performance through cost control and rational financial decisions, while weak management leads to a decline in resultsFinally, the study emphasizes the importance of strengthening financial management mechanisms to ensure improved financial performance and the sustainability of the institution.