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Financial management (Basic Financial concepts (Specific objectives (That…
Financial management
Basic Financial concepts
Specific objectives
That the participant understands the concepts of risk, performance and value.
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Risk, Performance and Value
The yield of maintaining an investment during some period, let's say one year, it is equal to any payment of cash received due to the property, more the change in the price of market, divided between the initial price.
for example
, You could buy a value of $100 you pay $ 7 in cash and will be worth $ 106 a year later.
Operating leverage
The leverage of operation or operational is present whenever a company has fixed costs of operation - without considering the volume.
Financial leverage
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The financial leverage is used with the hope of increasing performance to the holders of common actions.
Financial Analysis
Specific objectives
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That the participant to know the principles for the calculation and interpretation of financial reasons.
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Result Status
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A good profitability situation can be a guarantee of future solvencias, even more significant that a good current capital adequacy ratio.
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Financial reasons
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One of the frequently used tools to make these checks is a financial reason or index, which relates between if two elements of financial information by dividing a quantity between the other.
The second method of comparison involves comparing the reasons for a company with those of similar companies or with averages of the industry in the same moment in time.
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Decision Making
Specific objectives
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That the Participant dominate the correlation of financial statements as support for decision-making.
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summary
The financial administration is interested in the acquisition, financing and management of assets, with a global goal in mind.
Graphics presentation
The chart, diagram or as name this form of graphical expression is perhaps the auxiliary more valuable and used to express statistical data.
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