Ensimag Rubrique Formation 2022

Financial Management - 4MM1GF

  • Number of hours

    • Lectures 7.5
    • Projects -
    • Tutorials 7.5
    • 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


  • 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.

*En présentiel
*N1= S1
*N2 = S2, remplace S1

En distanciel
N1= devoir maison


The course exists in the following branches:

  • Curriculum - Work Study Education - Alternance 2eme annee
see the course schedule for 2023-2024

Additional Information

Course ID : 4MM1GF
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.