Abstract:
The aim of this study is to analyze the financial statement analysis as a tool of decision making for commercial banks in Rwanda, a case study: bank of Kigali, period: 2020-2023, to analyze the effectiveness of financial statements analysis applied by Commercial Banks in Rwanda, to assess whether financial statements analysis contributed to decision making of Commercial Banks in Rwanda. Apart from chapter one general introduction of the study this research subdivide in four different chapters. Second chapter includes definition of key concepts, literature review and description of area of the study and then gives partial conclusion. Chapter three is research methodology it contains the techniques and methods of data collections. The four chapters data collection analysis and interpretation and verification of the first and second hypothesis. The study end by a general conclusion which comprises the summary of the work and suggestions. This chapter two is literature review, it presents the related literature to the study written in the reports, published documents, it contains also the concept review, theoretical review related to the dependent variable and independent variables. Chapter three deals with how the research is to be conducted in order to achieve the stated objectives. It presents the research design and methodology that used to carry out the research. It presents the research design, the population and sample techniques, sample size, source of data, methods of data collection, data analysis, data processing analysis, data reliability and validity and limitations encounter during the research process finally ethical issues. With data collected fro the field Table 4.4. present the information related on how Bank of Kigali Plc has clear policies for analysis cash flows management, 73.3% of respondents answered strong agree that Bank of Kigali Plc has clear policies for analysis cash flows management. 26.7% of respondent answered agree the Bank of Kigali Plc has clear policies for analysis cash flows management. With the data collected from the field researcher confirmed that Bank of Kigali Plc has clear policies for analysis cash flows management.With the data collected from the financial statement the researcher confirmed that there is good performance within financial statement analysis as a tool of decision making for commercial banks in Rwanda also researcher confirmed that all objective of this study were achieved and the hypothesis were verified and confirmed. Based on the finding the researcher would suggest that bank of Kigali continue to point out financial reporting at time.
