Ensimag Rubrique Formation 2022

Financial diagnostic - 4MMDF

  • Number of hours

    • Lectures 9.0
    • Projects -
    • Tutorials 3.0
    • Internship -
    • Laboratory works -
    • Written tests -


    ECTS 1.5


  • understand the firm with financial views
    • evaluate the matter of the management information system
  • understand and analyze the financial reporting
    • build and analyze balance sheet and income statement
    • analyze the different costs and calculate the break-even point
  • argue a management position


Isabelle ESTIER, Aurelie CATEL


  • The company: cycles, organization, information systems
  • Financial diagnostic: income statement intermediate balances, analysis of financial structure (source of funding, capacity of self-financing), and of financial balance
  • Cost calculation, direct costing and break-even point


Introduction to commercial management, knowledge of the main concepts: turnover, income, depreciation, stock variation, production costs, business law, and the use of human resources.


  • First session (S1): written exam, one and a half hours long: analysis of case studies; documents are allowed. Pocket calculator is essential.
  • Second session (S2): written exam (1 h) or oral or practical work; documents are forbidden. Grade replaces that of the first session.

  • N1 = S1
  • N2 = S2, remplace N1


The course exists in the following branches:

  • Curriculum - Math. Modelling, Image & Simulation - Semester 7
  • Curriculum - Information Systems Engineering - Semester 7
  • Curriculum - Financial Engineering - Semester 7
  • Curriculum - Core curriculum - Semester 7
see the course schedule for 2020-2021

Additional Information

Course ID : 4MMDF
Course language(s): FR

The course is attached to the following structures:

You can find this course among all other courses.


*P. Cabane, « L’essentiel de la finance à l’usage des managers », Eyrolles 2ème édition 2008, 387p.
*JP. Regnard , « Lire un bilan c’est simple ! », Chiron éditeur 2004, 256p.
*R. Demeestère, P. Lorino et N. Mottis, « Contrôle de gestion et pilotage de l’entreprise », Dunod, 3ème édition, 2006, 334p.