Vol. 17, N°2 (2022)

156

136

Using financial analysis as one of the financial Planning tools according to benchmarking in the Fallujah Company for production materials

Résumé

This study dealt with an important and crucial topic, which is how to use benchmarking in financial planning as it proved that benchmarking is one of the most important modern management techniques when it is combined in a scientific and thoughtful way with financial planning and used correctly. As financial planning based one benchmarking is an effective approach to making improvements at the operational level on a continuous basis in order to raise the level of performance and thus achieve the desired goals .This study aims to identify the role of benchmarking in the financial planning of a company, where the problem of the study was that the methods used in financial planning in Iraqi industrial companies do not keep pace with modern developments in the business environment and do not adopt modern technologies such as benchmarking . As the company should proceed from the benchmarking method to determine its position from the rest of the successful companies in the same field of work, and then perform its performance in comparison with the high- performance reference company. The study recommends the use of benchmarking in the performance appraisal process and encouraging it by all relevant authorities and other regulatory bodies to participate in exchanging data and results of benchmarking inside Iraq and comparing them with advanced Arab and foreign supervisory bodies in the field

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أنيس الجربوعي وغادة طارق عبد المجيد (2022) " استخدام التحليل المالي كأحد ادوات التخطيط المالي وفق المقارنة المرجعية لشركة الفلوجة لإنتاج المواد الانشائية" المجلة العالمية لإدارة الأعمال و التكنولوجيات،، المجلد 17، العدد2 جوان ، ص25-45