May 2012
Intermediate to advanced
344 pages
6h 27m
French
Content preview from La gestion sous Excel et VBA
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Chapitre 13
Le bilan fonctionnel
Beaucoup d’entreprises n’effectuent aucune analyse de leurs bilans comptables parce qu’elle n’a aucun caractère obligatoire. Or, dans la pratique, on constate souvent des liquidations d’entreprises pour mauvaise gestion. Pour éviter une telle situation, le gestionnaire dispose d’un outil d’appréciation de la santé financière de son entreprise : le bilan fonctionnel, qui permet d’analyser sa solidité financière et de mesurer le risque de faillite.
LA STRUCTURE DU BILAN FONCTIONNEL
Le bilan comptable donne une approche juridique de la situation patrimoniale à un moment donné. Il est donc nécessaire de retraiter le bilan comptable pour obtenir un bilan fonctionnel qui reflète la réalité économique.
Les grandes masses ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.