Number of hours
- Lectures 7.5
- Projects -
- Tutorials 7.5
- Internship -
- Laboratory works -
- Written tests -
ECTS
ECTS 1.5
Goal(s)
- 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
Responsible(s)
Isabelle ESTIER
Content(s)
- 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.
Test
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.
*En présentiel
*N1= S1
*N2 = S2, remplace S1
En distanciel
N1= devoir maison
Calendar
The course exists in the following branches:
- Curriculum - Work Study Education - Alternance 2eme annee
Additional Information
Course ID : 4MM1GF
Course language(s): 
The course is attached to the following structures:
- Team Management science and business
- Team Finance.
You can find this course among all other courses.
Bibliography
*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.