Informations générales
Number of hours
- Lectures 8.0
- Projects 0
- Tutorials 10.0
- Internship 0
- Laboratory works 0
ECTSECTS
2.0
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
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
Prerequisites
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.
Additional Information
This course brings 1.0 ECTS to students in Engineer APPRENTISSAGE MT 2Y
This course brings 0.5 ECTS to students in Engineer APPRENTISSAGE MEP 2Y
Course list
Curriculum->SEOC->Semester 7
Curriculum->SIM->Semester 7
Curriculum->MEP Learning->Semester 7
Curriculum->SEI->Semester 7
Curriculum->BIOMED->Semester 7
Curriculum->SICOM->Semester 7
Curriculum->EPEE->Semester 7
Curriculum->Physics and Nuclear Engineering->Semester 7
Curriculum->IPhy->Semester 7
Curriculum->Common courses->Semester 7
Curriculum->Master->Semester 7
Curriculum->Alternance MT->Semester 7
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.