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Financial administration - Coggle Diagram
Financial administration
Financial analysis
Balance sheet
Fixed assets or fixed assets
Current assets
Own funds
Long-term foreing capital
Current liabilities
Origin and Applications of Funds
Origer are the resources thet enter the company
Fund applications are the destination given to said funds
Statement of income
Return on equity
Recovery of invested capital
Return on equity capital
Basic Financial Concepts
Time value of money
Interest
Interest rate
Risk, Return and Value
Risk is the probability of losing all or part of what we are investing
Performance is what one hopes to get above what is being invested
value represents partial propietary rights over certain company (shares)
Operating Leverage
Fixed operating expenses
Financial appeceament
is used in the hope of increasing the return to common stock holders
Decision making
Index Programming
• Increases and decreases in equity
• The equity and financial situation of the company
• The evolution of the company
Financial Statements Correlation
• Adjust to the information needs of the company
• Be manageable and easy to interpret
• Be accurate in the reflection of reality
• Provide updated information
Graphics Presentation
By areas or surfaces
Through volumenes
Through lines
Work capital Management
Accounts Reseivable
The promise of the customer to pay
ddocuments receivable
accounts receivable
Short Term Financing
2) payable( commercial credit)
3) bank loans
4) commercial paper.
1) accumulated liabilities
Cash and Marketable Securities
When a bank loan is approved
Inventories
Available goods thet represent the products that sold to customers