Budget and business plan management (C2021)

Successful completion of the module "General Accounting: current operations" (C2001) and "General Accounting: year-end operations" (C2003) or proof of equivalent certified knowledge. It is recommended to complete the module "Financial analysis" (C2004) or the module "Les techniques du contrôle de gestion" (C6009), prior to enroling to this module or to have equivalent knowledge.

• Understand the utility of a budget as a tool for managing business performance.
• Controlling the progress of a budgetary procedure: preparation, implementation follow-up and the use of dashboards.
• Learn how to put in place a management control system: strategic planning and operational objectives.
• Know how to develop a business plan: market analysis, business concept, internal organization and evaluation.
• Evaluate the feasibility of a project: self-financing capacity, cash, borrowing, pitfalls and traps.
• Learn to control the different elements of the financial component of a project (investments, financing, turnover, etc.).
• Operating expenses, VAT flows, working capital requirements, balance sheet and Profits and Losses forecasts.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.