Description
In the majority of business activities, opportunities to define, analyze and evaluate investment projects are frequent and unavoidable. In all types of contexts: internal development or external growth operation, it is essential to master the tools for analyzing and evaluating investment projects and to know how to choose the appropriate types of financing.
Who is this training for ?
For whom ?
Anyone wishing to validate the profitability of an investment
Prerequisites
None
Training objectives
Training program
- General accounting reminders
- Vocabulary, double entry, entries, general organization.
- The chart of accounts.
- Depreciation and provisions.
- The income statement.
- Inventory processing.
- The balance sheet.
- Tax aspects.
- The business as an “investment”
- The income statement.
- The bottom of the balance sheet. Working capital requirements. Cash flow. Concept of cash flow.
- The top of the balance sheet. Funds working capital, net assets, net worth. Equity, permanent.
- Basics of financial analysis: operating and financial structure ratios.
- Investment as a one-off project
- Differences between
- Characteristics of a project.
- Criteria for conducting a project.
- Budgets: creation, updating, calculations of variances: time variance and cost variance.
- Investments
- The main.
- The accessory.
- The component approach.
- Depreciation: the different methods
- Linear.
- Degressive.
- Other methods.
- Investment calculations
- Flows and cash flows.
- Update. Concept. Financial calculations: the basics.
- The profitability of investment: concept and calculation.
- Criteria for choosing investments: NPV, TRI, DRCI...
- Financing investments: advantages and disadvantages
- From own funds.
- Purchase on credit.
- Leasing and rentals.
