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Part 1- Introduction to finance-management
Finance and management are essential to assess the feasibility (financing need, cost analysis to be expected) and the viability of an activity / product development project (profitability over time) but also to measure and analyze the performance of existing business activities.
Keywords: cost - income statement - financing plan - cash flow - return on investment - break-even point
Part 2 - Part 2 - Continuous improvement in a perspective of ecological transition by cost management (measurement and analysis)
A sharp increase in production and non-production costs degrades the company's financial performance; their reduction or at least their control requires cost management.
Steering consists of measuring costs and understanding their behavior related to events both internal and external to the company. However, biases in cost calculations may exist; tools to predict and moderate them with a view to continuous improvement must be put in place. Management control can also help support the ecological transition.
Keywords: management control - cost analysis - continuous improvement - cost structure - steering
Part 3 - Profitability and risks of investments
Before any investment decision, the financial needs of a project must be studied in order to measure the profitability and the risks in financial terms, taking into account, where applicable, the profitability requirement by the shareholders. This study must also anticipate cash imbalances.
keywords: flow - discount - TIR - VAN - payback - profitability - risk - financing plan
E1 = written exam from 1st exam period
E2 = Written exam from 2nd exam period
N1 = 30% Continuous Assessment + 70% Final written exam from 1st exam period
N2 = Final mark from 2nd exam period
N1 = (30% CC + 70% E1)
N2 = E2
The course exists in the following branches:
Course ID : 3GUC1801
You can find this course among all other courses.
H.Bouquin "Les fondements du controle de gestion", Que sais-je?n°2892, 2011
P. Mevellec "le calcul de couts dans les organisations" Ed. La Découverte collection repères n°181, 1995
R. Demeestère, P. Lorino et N. Mottis, «Contrôle de gestion et pilotage de l'entreprise», Dunod
A. Burlaud, R. Teller, S. Chatelain-Ponroy, S. Mignon et E. Walliser, «Contrôle de gestion», Vuibert, collection Gestion
C. Horngren, S. Datar, G. Foster, «Contrôle de gestion et gestion budegétaire», Pearson Education
P. Vernimmen, Finance d'entreprise, Dalloz
Date of update June 20, 2022