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Gestion Financière de l'entreprise

Gestion Financière de l'entreprise

Ce document traite des principes essentiels de la gestion financière, en abordant l’analyse et le diagnostic financier, la mesure des performances via les ratios et soldes intermédiaires de gestion (SIG), ainsi que l’équilibre financier à travers le bilan fonctionnel. Il explique le seuil de rentabilité, le levier opérationnel, et l’impact des charges fixes sur la rentabilité. L’ouvrage détaille aussi la gestion du fonds de roulement (FRNG, BFR, trésorerie nette) et met l’accent sur la stratégie financière et le plan de financement, qui permettent d’anticiper les besoins et ressources de l’entreprise pour assurer sa pérennité.

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