{"id":91000,"date":"2024-09-14T13:20:46","date_gmt":"2024-09-14T11:20:46","guid":{"rendered":"https:\/\/dev.promoculture.lu\/web\/produit\/non%20class\u00e9\/analyse-financiere-2\/"},"modified":"2026-03-24T17:03:16","modified_gmt":"2026-03-24T16:03:16","slug":"analyse-financiere-2","status":"publish","type":"product","link":"https:\/\/dev.promoculture.lu\/web\/produit\/entrepreneuriat\/banque-finance-economie\/analyse-financiere-2\/","title":{"rendered":"Analyse financi\u00e8re"},"content":{"rendered":"<p><strong>Une pr\u00e9sentation des techniques \u00e0 mettre en \u0153uvre pour \u00e9tudier l\u2019activit\u00e9, la rentabilit\u00e9 et le financement de l\u2019entreprise<\/strong><\/p>\n<p>L\u2019ensemble des connaissances n\u00e9cessaires \u00e0 la compr\u00e9hension des techniques \u00e0 mettre en \u0153uvre pour \u00e9tudier l\u2019activit\u00e9, la rentabilit\u00e9 et le financement de l\u2019entreprise est pr\u00e9sent\u00e9 sous la forme de synth\u00e8ses structur\u00e9es consacr\u00e9es :<\/p>\n<ul>\n<li>\u00e0 la pr\u00e9sentation des comptes annuels ;<\/li>\n<li>\u00e0 l\u2019analyse de l\u2019activit\u00e9 et du risque d\u2019exploitation (SIG, CAF, compte de r\u00e9sultat diff\u00e9rentiel, seuil de rentabilit\u00e9) ;<\/li>\n<li>\u00e0 l\u2019analyse fonctionnelle de la structure financi\u00e8re (bilan fonctionnel, FRNG, BFR, Tr\u00e9sorerie) ;<\/li>\n<li>\u00e0 l\u2019analyse patrimoniale de la structure financi\u00e8re (bilan financier, FR financier, ratios) ;<\/li>\n<li>aux ratios de structure, d\u2019activit\u00e9 et de rentabilit\u00e9 ;<\/li>\n<li>aux tableaux de flux (parties I et II) ;<\/li>\n<li>aux \u00e9l\u00e9ments pr\u00e9visionnels (FR normatif, analyse dynamique de la tr\u00e9sorerie, budget de tr\u00e9sorerie, bilan et compte de r\u00e9sultat pr\u00e9visionnels&#8230;).<\/li>\n<\/ul>\n<p>Cette 28\u1d49 \u00e9dition 2024-2025 int\u00e8gre la modernisation des \u00e9tats financiers conforme au r\u00e8glement de l&rsquo;ANC (arr\u00eat\u00e9 du 2\/12\/2023 portant homologation).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une pr\u00e9sentation des techniques \u00e0 mettre en \u0153uvre pour \u00e9tudier l\u2019activit\u00e9, la rentabilit\u00e9 et le financement de l\u2019entreprise L\u2019ensemble des connaissances n\u00e9cessaires \u00e0 la compr\u00e9hension des techniques \u00e0 mettre en \u0153uvre pour \u00e9tudier l\u2019activit\u00e9, la rentabilit\u00e9 et le financement de l\u2019entreprise est pr\u00e9sent\u00e9 sous la forme de synth\u00e8ses structur\u00e9es consacr\u00e9es : \u00e0 la pr\u00e9sentation des [&hellip;]<\/p>\n","protected":false},"featured_media":91001,"template":"","meta":[],"product_brand":[],"product_cat":[219],"product_tag":[],"class_list":{"0":"post-91000","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-banque-finance-economie","7":"product_shipping_class-standard","8":"pa_auteurs-beatrice-grandguillot-francis-grandguillot","9":"pa_editeur-gualino","10":"pa_edition-aout-2024","11":"pa_nombre-de-pages-20764","13":"first","14":"instock","15":"purchasable","16":"product-type-simple"},"exclude_global_add_ons":[],"addons":[],"_links":{"self":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product\/91000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media\/91001"}],"wp:attachment":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media?parent=91000"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_brand?post=91000"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_cat?post=91000"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_tag?post=91000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}