Analysis of financial performance of the organization can be carried out not only by internal users of financial statements (managers and employees of the enterprise), but also external - banks, potential investors, audit firms and so on.
Ukuhlaziywa kwemiphumela wezimali ka imisebenzi inkampani kungaba kwenziwe kuphela abasebenzisi yangaphakathi kwezitatimende zezimali (abaphathi kanye nabasebenzi inkampani), kodwa futhi yangaphandle - amabhange, abangafaka imali emabhizinisini abo, ezimali amafemu, nokunye.