Project financial management

The aim of this course is to learn how to manage a company through its accounting documents, how to calculate a company's profit or loss, how to determine the cost of goods sold and the hourly rate, how to calculate the profitability of an investment, and how to draw up an activity dashboard.

Know the basic terms to understand the economy
Have discovered the company through general economics

Through the reading of needs and income statements, understand the company and learn about its management, acquire basic knowledge of cost accounting and management control based on an introduction to the calculation of costs and the presentation of expenses.
Enable apprentice engineers to acquire the knowledge necessary for calculating and choosing investments
Provide apprentice engineers with the knowledge enabling them to manage activities and/or projects from the moment they join the company.
General accounting and the impact of business decisions on financial results

Company management information: uses and utilities
The balance sheet: economic presentation of the balance sheet
The income statement: economic presentation of the income statement
Company results: calculation and distribution
Strategic choices and their economic consequences

Cost accounting, management control and steering an activity

study of the economic consequences of an event within the company: problem, project... ...
The concept of break-even point: variable and fixed costs, break-even point calculation, significance of choices.
Direct and indirect costs: breakdown into analysis centers, the concept of work unit and work unit cost
Margin and profit.
Cost calculation: the hourly rate and its use, different cost calculation methods, strategic cost analysis.
Management control: aims, organization and operation
Profitability of an investment: elements of calculation, graphic representation, return on investment
Activity indicators and dashboards

Companies, Trades and Cultures

Dictionnaire de gestion Elie COHEN, repères, la découverte
Lexique de Sciences Economiques et Sociales .Repères, la découverte Jean-Paul RIOU
Revues Economiques et Sociales : Sciences Humaines ( numéros spéciaux) Caplital / Challenges / Quotidiens ( Les Echos ... ...)