دور التحليل المالي في تقويم الأداء المالي لشركات الأغذية السعودية بالتطبيق على شركتي المراعي ونادك خلال الفترة من 2022-2024
الشريط الجانبي للمقالة
محتوى المقالة الرئيسي
الملخص
الملخص هذه الدراسة تبحث في دور التحليل المالي في تقييم أداء الشركات الغذائية السعودية، من خلال تطبيقه على شركتي المراعي ونادك خلال الأعوام 2022–2024. ركزت المشكلة البحثية على مدى فعالية التحليل المالي كأداة لتقييم الأداء، والجوانب التي يغطيها، والخطوات اللاحقة بعد إتمام التحليل. هدفت الدراسة إلى توضيح مفهوم التحليل المالي وأهميته وأنواعه، إضافة إلى بيان أساليب تقييم الأداء، ثم تحليل الوضع المالي للشركتين من حيث السيولة والربحية والنشاط والملاءة. أظهرت النتائج أن المراعي تفوقت في ربحية المبيعات عامي 2022 و2023، بينما حققت نادك قفزة كبيرة عام 2024 بنسبة 24%. كما بينت النتائج أن نادك كانت الأفضل في استثمار الأصول عامي 2022 و2023، في حين تفوقت المراعي عام 2024. وأوصت الدراسة بضرورة حفاظ الشركتين على مستويات العائد على الاستثمار المرتفعة التي تحققت خلال فترة الدراسة، لما تعكسه من كفاءة تشغيلية وإدارية قوية .
تفاصيل المقالة
هذا العمل مرخص بموجب Creative Commons Attribution-ShareAlike 4.0 International License.
المراجع
References
Abdullah ,Ali Khalaf, Al-Hayali ,Walid Naji, (2015)، Financial Analysis, 1st ed., Academic Book Center, Jordan
Abu Qahf, Abdel Salam, (2002) Fundamentals of Organization and Management, Dar Al-Jami'a Al-Jadeeda, Alexandria, Egypt
Al-Hayali, Walid Naji, Contemporary Trends in Financial Analysis, First Edition, Al-Waraq Publishing and Distribution،2004.
Al Hasan, M. A., & Nasrin, F., (2019). Problems Associated with Liquidity Management of Commercial Banks of Bangladesh. Research Journal of Finance and Accounting, ISSN 2222-169, ISSN 2222-2847, Vol.10, No.4
Al-Issawi, Kazem Jassim, (2001), Economic Feasibility Studies and Project Evaluation, Dar Al-Manahij Publishing, Amman, Jordan,
Al-Khudairi, (2022) Nonlinear financial analysis methods as a proposed approach to estimating value at risk and its implications for predicting financial distress. Scientific Journal of Financial and Administrative Studies and Research 15(1), 1-33
Almarai Annual report financial-statements2024, p12)
Al-Zoghbi, Haitham Muhammad, (2004), Financial Management and Analysis, First Edition, Dar Al-Fikr, Amman, Jordan
Al-Shanti, Ayman, Shaker, Amer (2004), Financial Management and Analysis, Dar Al-Bidaya, Amman, Jordan
Ben Khreis, Soufiane, Laghouini, Badr Eddine, (2019), The role of financial analysis in financial risk management, University of M'sila, PhD thesis
El-Hennawy, Mohamed Saleh, Mustafa, Nihal Farid, (2005) Financial Management – Financial Analysis of Business Projects, University House, Alexandria, Egypt
Hakimi, Ibrahim, and Mouloud, Fathi (2022). Using financial ratios with quantitative models to predict financial failure in light of the outputs of the financial accounting system – the case of AOM Invest. Al-Maqrizi for Economic and Financial Studies, 6(1), 169-189
Hanafi, Abdel Ghaffar Hanafi, (2004), Fundamentals of Financial Analysis and Feasibility Study, University Press, Alexandria, Egypt
Hindi, Munir Ibrahim, (1997), Financial Management - A Contemporary Analytical Approach, Third Edition, Modern Arab Bureau, Alexandria, Egypt
Hussein, Falah Hassan and Al-Rawi ,Mu'ayyad Abdul Rahman, (2003), Bank Management: A Contemporary Quantitative and Strategic Approach, Dar Wael Publishing, Amman, Jordan.
Houas, A., & Oucif Ghedeir, B. B. (2022). Financial Ratios and The Prediction Financial Failures of Companies Listed in Amman Stock Exchange. Journal of Advanced Economic Research. V: 07 (ISS: 01).
Karaja, Abdul Halim, Rababa’a, Ali, Al-Sakran, Yasser, Matar, Musa, Yousef, Tawfiq Abdul Halim, (2000) Management and Financial Analysis, Foundations - Concepts - Applications, Dar Al-Safa for Publishing and Distribution, First Edition, Amman, Jordan
Khasharmeh, Hussein Ali, (2002) Evaluating the performance of public sector companies in Jordan from the perspective of the company itself and the agencies responsible for it: A field study, Journal of Science, Volume 29, Issue 2
Maisharoh, T., & Riyanto, S. (2020). Financial Statements Analysis in Measuring Financial Performance of the PT. Mayora Indah Tbk, Period 2014-2018. Journal of Contemporary Information Technology, Management, and Accounting, 1(2), 6371.
Matar, Mohammed, (2005), Financial and Credit Analysis - Methods, Tools and Practical Applications - First Edition, Dar Wael Publishing, Amman, Jordan
Muhammad, Munir Shaker, Ismail Ismail, Nour, Abdul Nasser, (2005), Financial Analysis – An Introduction to Decision Making – First Edition, Dar Wael Publishing, Amman, Jordan
Nadec Annual Report 2024, pp.2- 14
Saad Al-Wabel et al. - Analysis of Financial Statements in Companies and Banks - First Edition - Al-Mutanabbi Library - Dammam – 2015
Sharif, Nasser Taleb. (2022). Accounting Analysis Using Financial Ratios and Its Importance in Supporting Investment Decisions: An Analytical Study of a Sample of Iraqi Industrial Companies. Journal of Business Economics, Issue 3, Volume 3, p. 87-110.