FINANCIAL ANALYSIS AND PERFORMANCE MANAGEMENT
Financial Performance Management (FPM) has emerged as a critical strategic function in modern organizations due to increasing market competition, globalization, and digital financial systems. This study examines how financial analysis and performance management techniques improve organizational profitability, operational efficiency, liquidity management, and long-term sustainability. The research focuses on the role of financial planning, budgeting, ratio analysis, performance indicators, and digital financial tools in enhancing managerial decision-making and corporate performance.
The study adopts a descriptive and analytical research design using secondary data collected from annual reports, financial statements, industry publications, and scholarly journals covering the period 2020–2025. Analytical tools such as ratio analysis, trend analysis, comparative analysis, correlation, and regression techniques are applied to evaluate financial performance and managerial effectiveness.
Keywords: Financial Performance Management, Financial Analysis, Profitability, Liquidity, Budgeting, Ratio Analysis, Financial Planning, Performance Indicators, Business Efficiency, Corporate Finance.
G.A, H. (2026). Financial Analysis and Performance Management. International Journal of Science, Strategic Management and Technology, 02(05). https://doi.org/10.55041/ijsmt.v2i5.492
G.A, Harish. "Financial Analysis and Performance Management." International Journal of Science, Strategic Management and Technology, vol. 02, no. 05, 2026, pp. . doi:https://doi.org/10.55041/ijsmt.v2i5.492.
G.A, Harish. "Financial Analysis and Performance Management." International Journal of Science, Strategic Management and Technology 02, no. 05 (2026). https://doi.org/https://doi.org/10.55041/ijsmt.v2i5.492.
2.Brigham, E. F., & Houston, J. F. (2021). Fundamentals of Financial Management. Cengage Learning.
3.Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard. Harvard Business School Press.
4.Pandey, I. M. (2022). Financial Management. Vikas Publishing.
5.Ross, S. A., Westerfield, R., & Jordan, B. (2019). Fundamentals of Corporate Finance. McGraw-Hill Education.
6.Bharathi, S., & Kannappa, R. (2019). A study on work-life balance of employees in the unorganised sector in Perambalur District. A Journal of Composition Theory, 12(9), 1102.
7.(2021). Financial Performance Management Survey Report.
8.McKinsey & Company. (2022). Digital Finance Transformation and Performance Management.
9.Khan, M. Y., & Jain, P. K. (2020). Financial Management: Text and Problems. Tata McGraw-Hill.
10.Horngren, C. T. (2018). Cost Accounting and Financial Control. Pearson Education.
11.Vanhaltren, V. C. J., & Bharathi, S. (2026). A systematic literature review study on training effectiveness. Scientific Culture, 12(4), 10332–10337.