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Analyse financière : information financière, évaluation, diagnostic‎

Author

Listed:
  • Hubert de La Bruslerie

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'analyse financière a pour objet central le capital et la création de richesse économique de l'entreprise. Ses objectifs diffèrent selon la nature des apporteurs de capitaux : les actionnaires privilégient la valeur du capital et les prêteurs, la capacité de remboursement actuelle et future. Cet ouvrage présente ces deux optiques, ainsi que la méthodologie, les concepts et les outils qui leur sont communs. Selon une démarche de diagnostic financier de l'entreprise, il traite : • de l'information comptable et financière ; • du bilan financier et du compte de résultat ; • du diagnostic de la performance et de la rentabilité ; • de la dynamique du cycle d'exploitation et du besoin en fonds de roulement ; • de l'autofinancement, de l'équilibre financier fonctionnel et de la trésorerie ; • des méthodes d'évaluation de l'entreprise ; • de la défaillance et de l'analyse du risque crédit par le prêteur. Cette 5e édition insiste sur les méthodes d'évaluation de l'entreprise. Elle intègre l'évolution des normes comptables IFRS (consolidation, traitement du goodwill, etc.) et un lexique anglais-français des termes comptables et financiers.

Suggested Citation

  • Hubert de La Bruslerie, 2014. "Analyse financière : information financière, évaluation, diagnostic‎," Post-Print hal-01492183, HAL.
    • Handle: RePEc:hal:journl:hal-01492183
    as

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    Citations

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    Cited by:

    1. Viorica Mirela Stefan-Duicu & Adrian Stefan-Duicu, 2016. "Short Presentation of a Futuristic Concept: „The CUNEITALE Judgment”," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 4(1), pages 130-135, May.
    2. Nicoleta Barbuta-Misu, 2012. "Aggregated Index for Modelling the Influence of Financial Variables on Enterprise Performance," EuroEconomica, Danubius University of Galati, issue 2(31), pages 155-165, May.
    3. Nicoleta BARBUTA-MISU, 2011. "A Specific Model for Assessing the Financial Performance:Case study on Building Sector Enterprises of Galati County - Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 318-325.
    4. Neculai Tabara & Andreea Vasiliu, 2013. "Determinants Of Economic Value Added.Empirical Evidence From Romanian Market," EuroEconomica, Danubius University of Galati, issue 1(32), pages 5-15, May.

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