Module 1.1: Finance Demystified – Fundamental Concepts

Module 1.2: Actors and Financial Markets

Module 1.3: The Legal Life of the Company and Its Financial Impact

Module 1.4: Economic Flows and Value Creation

Module 1.5: Introduction to Financial Statements – Overview

Deliverable: Conceptual diagram of an industrial company’s economic circuit with identification of financial flows

Module 2.1: Macroeconomics for Non-Financial Professionals

Module 2.2: The Accounting System – Rules of the Game

Module 2.3: Simplified Chart of Accounts

Module 2.4: Basic Taxation for Business

Module 2.5: Introduction to Cash Management

Deliverable: Simplified dashboard of macroeconomic indicators impacting an industrial SME

QCM- 1

Module 3.1: Philosophy of the Balance Sheet – The Fundamental Equation

Module 3.2: Fixed Assets – Long-term Investments

Module 3.3: Current Assets – Day-to-Day Operations

Module 3.4: Asset Valuation Rules

Module 3.5: Asset Analysis – Asset Diagnosis

Deliverable: Critical analysis of an industrial company’s balance sheet assets (identification of asset strengths and weaknesses)

Module 4.1: Equity – Self-Financing

Module 4.2: Provisions for Risks and Charges – The Uncertain

Module 4.3: Debts – External Resources

Module 4.4: The Functional Balance Sheet – Reading by Cycles

Module 4.5: Fundamental Financial Balances

Deliverable: Conversion from accounting balance sheet to functional balance sheet with calculation of NWC, WCR, and Net Cash

QCM- 2

Module 5.1: Philosophy of the Income Statement – The Movie of Activity

Module 5.2: Intermediate Management Balances (IMB) – Level 1

Module 5.3: Intermediate Management Balances (IMB) – Level 2

Module 5.4: From Pre-tax Result to Net Result

Module 5.5: Performance Analysis – Critical Reading

Deliverable: Complete IMB table with critical analysis of result structure (industrial example)

Module 6.1: Income Statement by Function (Full Cost)

Module 6.2: Industrial Operating Analysis

Module 6.3: Financing Cost Analysis

Module 6.4: Self-Financing Capacity (SFC)

Module 6.5: Cash Flow Statement (Introduction)

Deliverable: Conversion from income statement by nature to income statement by function with margin analysis by activity

QCM- 3

Module 7.1: Cash – Fundamental Concepts

Module 7.2: Cash Conversion Cycle (CCC)

Module 7.3: Inventory Management – From Cost to Optimization

Module 7.4: Accounts Receivable Management

Module 7.5: Accounts Payable Management

Deliverable: Cash Conversion Cycle calculation and optimization proposal for an industrial company

Module 8.1: WCR Decomposition and Analysis

Module 8.2: Forecasting and Cash Budget

Module 8.3: WCR Financing Solutions

Module 8.4: WCR Optimization Techniques

Module 8.5: International Cash Management (Introduction)

Deliverable: Action plan to reduce WCR by 20% for a target company with quantified gains

QCM- 7

Module 11.1: Introduction to Management Accounting

Module 11.2: Expense Typology

Module 11.3: Cost Objects

Module 11.4: Cost Centers and Indirect Expense Allocation

Module 11.5: Full Cost Calculation – Methodology

Deliverable: Complete cost of goods sold calculation using the sections method with distribution table

Module 12.1: Variable Costing Method (Direct Costing)

Module 12.2: Specific Costing Method (Evolved Direct Costing)

Module 12.3: ABC Method (Activity Based Costing)

Module 12.4: Break-even Point and Operating Leverage

Module 12.5: Management Dashboard and Management Control

Deliverable: Comparative analysis of costing methods (full, variable, ABC) on a concrete case with methodological recommendation

QCM- 6

Module 13.1: Business Profitability – Concepts

Module 13.2: Industrial Quote Establishment

Module 13.3: Risk Management in Quoting

Module 13.4: Sensitivity Analysis and Business Break-even Point

Module 13.5: Business Profitability Monitoring (Project Management Control)

Deliverable: Complete establishment of an industrial quote with sensitivity analysis and break-even calculation

Module 14.1: Pricing Strategies in Industry

Module 14.2: Negotiation and Command Margin

Module 14.3: Contracts and Financial Clauses

Module 14.4: Profitability and Product/Project Life Cycle

Module 14.5: Commercial Dashboard

Deliverable: Negotiation preparation file with profitability threshold calculations and concession strategy

QCM- 7

Module 15.1: The Budgetary Function – Concepts and Challenges

Module 15.2: Operating Budget Construction

Module 15.3: Overhead Budget and Cash Flow Budget

Module 15.4: OPEX vs CAPEX – Distinction and Challenges

Module 15.5: OPEX Control Strategies

Deliverable: Construction of a simplified annual budget for an industrial SME with clear OPEX/CAPEX distinction

Module 16.1: Investment Policy and Financing Plan

Module 16.2: Depreciation Schedule and Accounting Policy

Module 16.3: Fixed Asset Management

Module 16.4: Leasing and Lease Financing

Module 16.5: Budget Monitoring and Variance Analysis

Deliverable: Complete depreciation schedule and analysis of a significant budget variance with corrective action plan

QCM- 8

Module 17.1: The Investment Decision Process

Module 17.2: Static Methods (Without Discounting)

Module 17.3: Dynamic Methods – Net Present Value (NPV)

Module 17.4: Dynamic Methods – Internal Rate of Return (IRR)

Module 17.5: NPV vs IRR Comparison and Conflict Resolution

Deliverable: Complete NPV and IRR calculation for an industrial investment project with interpretation and recommendation

Module 18.1: Uncertainty and Risk in Investment Projects

Module 18.2: Sensitivity Analysis and Scenarios

Module 18.3: Decision Tree and Value of Information

Module 18.4: Investment Choice and Constraints

Module 18.5: Strategic and Qualitative Aspects

Deliverable: Complete analysis of an investment project with scenarios, sensitivity analysis, and final recommendation integrating financial and strategic criteria

QCM- 9

Module 19.1: Value Creation – Advanced Concepts

Module 19.2: Cost of Capital and Optimal Financial Structure

Module 19.3: Distribution Policy and Value Creation

Module 19.4: Company Valuation

Module 19.5: Finance and Industrial Strategy

Deliverable: EVA calculation for a company and analysis of its value creation policy

Module 20.1: Trends and Evolution of the Finance Function

Module 20.4: Global Case Study – Management Simulation

Deliverable: Oral presentation (written support) of adopted financial strategy and its results

QCM- 10

Final Deliverable: Personal synthesis paper (10-15 pages) integrating all studied concepts, financial analysis of a company of choice, and professional application roadmap