Contrôle de Gestion > Formule > Flashcards

Formule Flashcards

(13 cards)

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1
Q

EBE

A

REX + DAP

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2
Q

NOPAT

A

REX - IS

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3
Q

RNC

A

REX + R Finan + R excep = RCAI - IS

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4
Q

CAF

A

RNC + DAP

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5
Q

BFR

A

Stocks + Créances - Dettes exploitation (fournisseurs, sociales, fiscales…)

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6
Q

Var BFR

A

BFR N - BFR N-1

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7
Q

BFR en jours de CA

A

BFR / CA * 360

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8
Q

FTE

A

REX + DAP - Var BFR

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9
Q

FTD

A

REX + DAP - Var BFR - Invest

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10
Q

Actif économique

A

Immo nettes (hors financier) + BFR

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11
Q

ROCE

A

REX / AE

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12
Q

Encaissements clients

A

Créances N-1 + CA N - Créances N

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13
Q

Décaissements fournisseurs N

A

Dettes N-1 + Achats N - Dettes N

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Contrôle de Gestion
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