FORMATIONS |
Fiche détaillée d'un cours
PRODUCTIVITY AND PROFITABILITY ASSESSMENT USING FINANCIAL STATEMENTS | |||
2018-2019 | FrIESEG School of Management
(
IÉSEG
)
| ||
Code Cours : | 1819-IÉSEG-M1S2-ACC-MA-EI18UE | ACCOUNTING / AUDIT / CONTROL |
Niveau | Année de formation | Période | Langue d'enseignement |
---|---|---|---|
Master | 1 | S2 | FrEnglish |
Professeur(s) responsable(s) | D.PRIOR |
---|---|
Intervenant(s) | Diego PRIOR |
- Ce cours apparaît dans les formations suivantes :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS
Objectifs du cours
At the end of the course, the student should be able to:
Taking an empirical perspective, this course is focused on the analysis of firms performance by using the information included in the annual reports.
- Define, analyse and operate concepts in management as profitability, productivity, fixed capacity ocupation rate, prices index and outputs and inputs mix.
- Apply the afore-mentioned skills to analyse a real firm operating in the services sector and benchmark its performance with other competitor firms.
Contenu du cours
Fundamentals of finance.
Financial statement analysis.1.DEFINITION OF THE ECONOMIC AND FINANCIAL VARIABLES NEEDED TO APPLY THE ANALYSIS.
1.1 Normalised variables for the Balance Sheet. Derived variables and basic relations.
1.2 Normalised variable for the Profits and Loss account.
1.3 Comparison with the sectorial information. The BACH database for European economic sectors.
2.ASSESSMENT OF THE ECONOMIC PERFORMANCE: THE PROFITABILITY RATIOS
2.1 The profitability ratios: ROE, ROI and ROA.
2.2 Profitability ratios break down.
3. TEMPORAL ANALYSIS: HOW TO DETERMINE THE CHANGES.
3.1 Changes in absolute and in relative terms. The index numbers.
3.2 Rates of growth. in discrete and continuous time periods.
4.MULTIFACTOR PRODUCTIVITY AND PROFIT MARGINS
4.1 Meaning of productivity and empirical definitions.
4.2 Profit margin, output and input prices, output and input mix and productivity.
4.3 The accounting information and the productivity indices.
5. EXTENSIONS OF THE MULTIFACTOR PRODUCTIVITY INDEX
5.1 The fixed inputs and their capacity utilisation.
5.2 The variable inputs. Nominal and real productivity indices.
5.3 The use the profitability-margin-productivity model to negotiate future operations.
5.4 How to simulate prospective time periods.
Modalités d'enseignement
Organisation du cours
Type | Nombre d'heures | Remarques | |
---|---|---|---|
Face to face | |||
Interactive class | 18,00 | ||
Independent study | |||
Estimated personal workload | 36,00 | ||
Charge de travail globale de l'étudiant | 54,00 |
Méthodes pédagogiques
- Interactive class
- Presentation
- Seminar
Évaluation
Empirical work and class participation is important in the assessment of this course.
Type de Contrôle | Durée | Nombre | Pondération |
---|---|---|---|
Continuous assessment | |||
Participation | 0,00 | 1 | 20,00 |
Others | |||
Case study | 0,00 | 1 | 45,00 |
Written Report | 2,00 | 1 | 35,00 |
TOTAL | 100,00 |
Ressources internet
* Informations non contractuelles et pouvant être soumises à modification