Abstract:
The research was intended to is to investigate the impact of financial statement analysis on decision making in manufacturing companies in Rwanda, To assess the effectiveness of financial statement analysis applied by Bralirwa PLC , To evaluate the contribution of financial statement analysis to the decision making in Bralirwa PLC. The study used a descriptive research design in which both qualitative and quantitative techniques utilized. Qualitative based on methodological principles of description, and uses of statistical measurements experienced by the researcher. Quantitative data will present on graphs, pie charts and tables. The descriptive research design choose to establish the distribution of variables in the study population which helped in obtaining primary data From the table. From table 4.6 it is shown that the current liabilities of BRALIRWA PLC increased during the period, except 2020 to 2021. From 2019 to 2020 the current liabilities increased to 4,966,000rwf million from 2020 to 2021 current liabilities decreased to 17,137,000rwf while from 2021to 2022, the current liabilities increased to 25,685,000rwf million. As shown from these data analysis, the decrease of current liabilities in 2020 to 2021 was caused by Payable to related parties decrease and the period from 2021 to 2022 was increased caused by Trade and other payables. Results presented in the table above indicated 46.2% show a great extent to which long term investment decision is used by the Bralirwa PLC, 19.2% for a very extent and 23.1% demonstrated a moderate extent long term investment decision is adopted by Bralirwa PLC. Finally, only 7.7% of respondents evidenced a little extent to which the long term investment decision is applied by the Bralirwa PLC and only 3.8% did not want to reveal the extent to which their agree with the statement. Therefore, the information provided by the Financial Statement. can only become valuable with the aid of financial interpretations obtained from the analysis of the Financial Statement.
