Introduction In the vast world of commerce and business management, understanding and optimizing finances is a central pillar to ensuring the growth and sustainability of your business. In this context, the concepts of “markup rate” and “margin rate” prove to be essential indicators, often mentioned, but not always… Read More
Welcome to this article on investment financing! As part of an investment project, the commercial unit must be certain that the possible credit request will be accepted by its bank. This must be done before studying economic profitability. The company must also carry out a financing study to determine the means of financing… Read More
Welcome to this course on investment choice! Here is what you will learn in this article on the investment choice of the BTS MCO in Operational Management: What is an investment? What are the different types of investments? How to calculate an investment? Fundamental financial calculations The net cash flow statement… Read More
Welcome to this chapter on the budgetary approach! Here is what you will learn during this article: The budgetary approach The sales budget The financing budget The cash receipts budget The purchases budget The budget for other expenses The investment budget The VAT budget The budget… Read More
Welcome to this chapter on calculating sales forecasts! Here are the 4 methods that I will cover in this Operational Management course for the BTS MCO: Method No. 1: The least squares method Method No. 2: The extreme points method Method No. 3: Mayer's method or... Read More
Welcome to this chapter on calculating the break-even point! There are different ways to calculate the cost of a product within a business unit. The full cost method allows, for example, to calculate the cost price of a product. But the partial cost method is more favorable from a calculation perspective… Read More
Welcome to this chapter on the art and way of calculating a cost price! In this Operational Management course, we will see in this chapter on cost analysis the 5 steps that must be mastered to calculate a cost price. Concretely, here are the different steps to follow that I will… Read More
Welcome to this chapter on operations analysis! In this Operational Management course, we will see the 4 pillars to master in the chapter on operations analysis. Concretely, here are the different parts that I will cover in this article: The income statement The analysis of the operation and the GIS The self-financing capacity… Read More
Welcome to this chapter on balance sheet analysis! In this Operational Management course, we will see the 4 essential characteristics for complete mastery of balance sheet analysis. Concretely, here are the different points that I will address in this course: Analysis of the accounting balance sheet Analysis of the functional balance sheet Financial balance and... Read More
Welcome to this chapter on monitoring regulations! In this Operational Management course, we will see all the steps necessary to follow the regulations, cash flow and financing of the operating cycle. Concretely, here are the points that I will cover in this course: Cash flow Financing the operating cycle… Read More