Financial Analysis & Management BTS CG (Accounting) Revision Sheets
Financial analysis in BTS CG trains in evaluating company health via financial statements, ratios, and cash flow. Key skill to advise the director, negotiate with banks, anticipate financial difficulties.
Financial Analysis & Management curriculum in BTS CG (Accounting)
The curriculum covers balance sheet analysis (financial equilibrium, WCR, NWC, cash), income statement analysis (intermediate balances: trade margin, value added, EBITDA, operating income, self-financing capacity), financial ratios (economic and financial profitability, structure, liquidity, management), financing and cash flow statements, break-even calculation, and forecast budget preparation.
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Tips to succeed in financial analysis & management BTS CG (Accounting)
Master WCR calculation: Inventory + Customer receivables - Supplier debts. WCR growing faster than revenue = cash in danger
For intermediate balances, memorize the sequence: trade margin → value added → EBITDA → operating income → current income → net income
For ratios, learn the 10 reference ratios with formulas, meaning and sector norms
Practice financial analysis on real companies (CAC40 annual reports publicly available)
FAQ — Financial Analysis & Management BTS CG (Accounting)
How to calculate WCR and why is it crucial?
WCR (Working Capital Requirement) measures cash flow gap from operating cycle. Formula: WCR = Inventory + Customer receivables - Supplier debts. Example: Inventory €50k + Receivables €80k - Suppliers €30k = WCR €100k the company must constantly finance. The higher WCR grows, the lower cash drops. Poorly managed WCR is the leading cause of SME bankruptcy. BTS CG asks you to calculate, interpret and propose corrective actions.
What is self-financing capacity?
Self-financing capacity is the cash potential generated by activity (before dividends, investments, loan repayments). Calculation from net income: Self-financing capacity = Net income + Depreciation and provisions - Provision reversals + Net book value of disposed fixed assets - Fixed asset disposal proceeds. Measures a company's investment and repayment capacity. Positive self-financing allows self-financing; negative requires recourse to loans or external equity.
Which financial ratios for a complete diagnosis?
Four ratio families for 360° diagnosis: 1) Structure (Financial autonomy = Equity / Total liabilities, must be > 30%), 2) Profitability (Economic profitability = Operating income / Economic assets, Financial profitability = Net income / Equity), 3) Liquidity (General liquidity = Current assets / Short-term debts, must be > 1), 4) Management (Stock turnover, Customer delay, Supplier delay). Comparing these ratios over 3-5 years and with sector average = foundation of any diagnosis.
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