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Management financier de l'entreprise > formule IFRS > Flashcards

formule IFRS Flashcards

1
Q

Marge brute

A

MB = V - Coût de vente

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2
Q

Résultat opérationnel

A

RO = MB – CCA (coûts commerciaux et coûts administratifs)

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3
Q

Résultat avant impôt

A

RAI = RO - CFN (charges financières)

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4
Q

Résultat net

A

RN = RAI - IB (impôt sur les bénéfices)

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Management financier de l'entreprise (5 decks)

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