Evaluation of the Financial Management of Gas Stations in Faladié in the District of Bamako

Abstract

In the context of increasing competition and rising financial pressure on fuel stations located in Faladié, within the district of Bamako, this study addresses the key issue of identifying the determinants of financial performance. Despite their strategic role in energy distribution, these stations face significant managerial constraints that may affect their profitability. The main objective of this research is to examine the impact of cash management efficiency, fuel quality, and fuel procurement cost control on financial performance, measured through Return on Assets (ROA), while also considering station size and age as control variables.

Methodologically, the study adopts a quantitative approach based on a multiple linear regression model applied to a sample of fifty fuel stations. The econometric findings reveal that the explanatory variables exert an overall positive influence on financial performance, with cash management emerging as the most influential factor, followed by fuel quality and procurement cost control. The control variables also show a positive but relatively moderate contribution to performance improvement.

These results suggest that the financial performance of fuel stations largely depends on strong internal financial management, efficient cost optimization, and service quality enhancement. Strengthening managerial practices and improving internal organization therefore appear as essential levers for ensuring profitability and sustainability in an increasingly competitive environment.

JEL Classification : G30.

Type du papier : Recherche empirique.