Phelma Formation 2022

Financial diagnosis - 4PMCGFI9

  • Number of hours

    • Lectures 8.0
    • Projects 0
    • Tutorials 10.0
    • Internship 0
    • Laboratory works 0


    ECTS 2.0


  • 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
Contact 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.

*N1 = S1

  • N2 = S2

Additional Information

This course brings 2.0 ECTS to students in UE Lang. & Prof. Train. 1 (M1R ElP)

This course brings 2.0 ECTS to students in Finan Managem - Marketing/Strate S7

Course list
Curriculum->Engineering degree->Semester 7
Curriculum->Common courses->Semester 7
Curriculum->Master->Semester 7


*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.