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Financial administration - Coggle Diagram
Financial administration
Basic Financial Concepts
The Financial Manager plays a dynamic role in the development of a modern company, although this has not always been the case. Until around the first half of this century, these professionals basically collected funds and managed the company's cash position.
Financial administration
The financial administration is interested in the acquisition, financing and asset management, with a global goal in mind.
Time Value of Money
Definition
Almost all financial decisions, both personal and business, include considerations of the value of money over time.
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Risk, Return and Value
The return on holding an investment for some period, say one year, is equal to any cash payment received due to the property
Operating Leverage
Operational or operational leverage is present whenever a company has fixed operating expenses - regardless of volume. Financial Leverage
Financial leverage involves the use of fixed cost financing. Interestingly, financial leverage is acquired by selection, while operating leverage is sometimes not
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Balance sheet
To interpret the financial statements it is necessary to review a series of concepts. We know that the balance sheet is structured in two parts, active and passive.
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passive
means of financing available to the company, both its own and third parties
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