The assessment of financial performance through financial statements of a company

Abstract

Performance is often employed in company evaluations as the search for the maximum proportion between the outcome obtained and the methods utilized to attain a particular target. As a result, it is frequently seen as a quantitative indicator of profits or earnings to be realized. The assessment of a company's performance is a problem that is still important today, and it plays a significant part in regulating a company's performance and ensuring that resources are collected and used effectively and efficiently. To evaluate a company's performance, the management controller is in charge of identifying indicators that permit him to formulate an assessment as well as assessment models.In addition, assessing a company's financial performance is still an important topic. It helps to evaluate the success of the firm and ensure that resources are collected and used effectively and economically. Establishing the tools, techniques, and procedures of analysis after gathering the relevant information and data. They were applicable to the Enterprise Portuaire de Béjaia (EPB) through an examination of the company's financial status in the years 2021 and 2022.