The Role of Financial Analysis Using Financial Resource Management and Cash Flow Management in Enhancing Financial Reporting Efficiency: A Field Study at the Electricity Distribution Company in the Gaza Strip

Abstract

     This study aimed to identify the role of financial analysis using financial resource management and cash flow management in enhancing financial reporting efficiency at the Electricity Distribution Company in the Gaza Strip. The study adopted the descriptive analytical approach, and primary data were collected through a questionnaire distributed to employees concerned with financial, administrative, and technical aspects related to the study topic. A total of 118 valid questionnaires were analyzed using SPSS.

The results showed that the level of financial analysis in financial resource management was high, with a mean of 4.09 and a relative weight of 81.80%. The level of cash flow management was also high, with a mean of 3.61 and a relative weight of 72.20%, while financial reporting efficiency scored a mean of 3.63 and a relative weight of 72.60%. Regression results revealed that financial resource management had no statistically significant effect on financial reporting efficiency, whereas cash flow management had a statistically significant effect. The study recommends strengthening the integration between financial resource management and reporting systems and enhancing the use of cash flow analysis in planning, control, liquidity management, and financing needs forecasting.