The Role of Financial Analysis Ratio in Evaluating Performance

This study aimed to identify the role of the management accountant in evaluating the companies? performance through using the financial analysis methods in evaluating the performance of the The analytical approach, which is based on the analysis of the financial statements for five years , was adopted in this study Financial Ratios, which were the most common between 2003-2008, were applied. The study concluded that having an administrator accountant to analyze the financial statements of the National Chlorine industries co.ltd leads to identify and explain the deviations and the undesired extreme results. And through training the employees, it is possible to use other methods to analyze the deviations that help in evaluating the company through identifying the causes for these deviations. The researcher recommended establishing an independent department for the management accounting in the company to evaluate its performance through analyzing the deviations and treat them and to provide qualified employees; scientifically and practically to do the work of the company.