Analyse financière : Feuille de réponses

NOM et Prénom :................................................................. Section : ……………………………………

Numéro d’examen :..................... CNE :...........................................

Tableaux 1 : Retraitements du bilan fonctionnel (5 points)

Elément Retraitement
………………………………………………………………………………………………………………………….

………………………………………………………………………………………………………………………….
Crédit-bail
………………………………………………………………………………………………………………………….

………………………………………………………………………………………………………………………….
………………
………………………………………………………………………………………………………………………….

………………………………………………………………………………………………………………………….

……………... ………………………………………………………………………………………………………………………….

………………………………………………………………………………………………………………………….

Tableau 2 : Calcul des grandeurs du bilan fonctionnel (3 p)

Grandeurs Formule de calcul Montant

………………………………………………………………………………………. …………………
FR

BFR ………………………………………………………………………………………. …………………..

TN ………………………………………………………………………………………. …………………..

Tableau 3: Calcul des ratios (5 points)

Moyenne
Ratio Formule de calcul Ratio 2020 du secteur
Rentabilité ………………………………………………………………………………… ……………… 10%
économique
………………………………………………………………………………… ………………
Rentabilité financière 16%

………………
Personnel : ………………………………………………………………………… 6.5%
Répartition de valeur
ajoutée ………………
Prêteurs : …………………………………………………………………………… 3.75%

…………………………………………………………………………………………… ………………
Durée rotation CCR 10 jours

1/2 (Tourner la page SVP)

 Tableau 4 : Diagnostic financier (7 points)
Commentaire
Elément

…………………………………………………………………………………………………………………………………………..................................................................................................................................................

…………………………………………………………………………………………………………………………………………..................................................................................................................................................
Equilibre financier
…………………………………………………………………………………………………………………………………………..................................................................................................................................................

…………………………………………………………………………………………………………………………………………..................................................................................................................................................
Rentabilité
économique …………………………………………………………………………………………………………………………………………..................................................................................................................................................

et
…………………………………………………………………………………………………………………………………………..................................................................................................................................................
financière
…………………………………………………………………………………………………………………………………………..................................................................................................................................................

…………………………………………………………………………………………………………………………………………..................................................................................................................................................

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Répartition de la VA …………………………………………………………………………………………………………………………………………..................................................................................................................................................

…………………………………………………………………………………………………………………………………………..................................................................................................................................................

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Rotation des créances
clients
…………………………………………………………………………………………………………………………………………..................................................................................................................................................

…………………………………………………………………………………………………………………………………………..................................................................................................................................................

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Recommandations
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