دور التشخيص المالي في تحاسن الوضعية المالية للمؤبسة الاقتصادية

Abstract

This study examines the role of financial diagnosis in evaluating and enhancing the financial position of economic enterprises. Methodologically, a descriptive-analytical approach was used for the theory, and a case study for the empirical section, focusing on the "Semolina Production Unit in Ferdjioua" (Beni Haroun Mills / ERIAD Constantine Group) from 2021 to 2024.The findings reveal that the unit maintains a solid financial base and high financial independence due to self-financing, coupled with exceptional efficiency in receivables collection (3.2 to 4.6 days). Despite continuous profitability, the unit faced rising cost pressures in 2024 that slightly impacted liquidity and returns. Consequently, the study recommends digitizing inventory management, indexing wages to productivity, commercializing bran as animal feed, and producing whole-wheat flour to optimize idle liquidity and profitability.