Achatspréorientation IAI (GSI)

Initiate financial analysis (the concept of financial balance, investment and its financing, the concept of budget)

Taking into account current events and concrete cases

Theme 1: Financial structure and balance

• strategic, management decisions, and its effects on financial balance
• operational, management decisions and its effects on financial balance
• arbitration between types of decisions, management and financial balance

Theme 2: Investment financing and the financing plan

• financial structure and investment
• the financial structure and profitability of the activity
• financing plan and cycles (operation/investment/financial)
• the search for funding

Theme 3: Budgets

• Investment budget
• operating budget
• impact of budgets on management documents
• budget arbitration

Case study (by groups) in class (1h20) and outside class (about 6h)

• Financing a child's play: understanding, practicing and controlling financial statements by Bissada, Youssef F. - Organization Ed.: Eyrolles, 2007
• Financial diagnosis by Meunier-Rocher, Béatrice Éd. d'Organisation, 2006
• Financial management of the company by Ogien, Dov. Dunod, 2018