مجلة إقتصاد المال والأعمال
Volume 11, Numéro 1, Pages 599-612
2026-05-31
Financial Analysis As A Strategic Lever For Managing Company Performance: A Case Study
Authors : Oussaid Nissa .
Abstract
This article aims to present the essential concepts and significance of financial analysis through a literature review and a case study of an Algerian company, examining financial data from 2021 to 2023. The study applies both functional and financial equilibrium indicators, as well as financial ratios, to evaluate the company’s financial health and operational performance. It provides a detailed assessment of liquidity, financing structure, and efficiency, offering a clear understanding of the company’s strengths and weaknesses over the three-year period. The findings highlight the strategic role of financial analysis as a key lever for managing corporate balance and improving overall performance. By examining financial indicators, the study shows how profitability, stability, and resource allocation can be optimized to support informed decision-making. Ultimately, the research confirms that financial analysis is not only a diagnostic tool but also a strategic instrument for guiding sustainable growth and ensuring long-term financial stability.
Keywords
financial analysis; performance; equilibrium; strategic lever
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