Description

This training will allow you to appropriate the relevant management tools for better control of your service business, and to implement appropriate analytical accounting and budgeting techniques.

Who is this training for ?

For whom ?

Executive assistant, accountant, management controller, administrative manager, department or service manager.

Prerequisites

None.

Training objectives

Know the missions of a service activities management controller

Develop and manage a budget

Implement analytical accounting

Master complete cost calculations

Master the profitability calculations of the activity

Training program

• Introduction
  • - Definition of service company vs.
  • - industrial company.
  • - Understand their specificities.
  • - Legal and tax framework of the company .
• Existing information: accounting
  • - Principles and role of general accounting.
  • - Understanding the double entry.
  • - Understanding Jobs and Resources.
  • - Presentation of the chain accounting: journals, general ledger, balance sheet.
  • - Overview of a company's accounting.
  • - Management documents.
  • - Balance sheet.
  • - Income statement.
  • - Exercise: Writings up to the balance sheet.
  • - Case studies.
  • - Teamwork.
• Analysis of the profitability of the activity and balance sheet balances
  • - The essential documents and their interpretation.
  • - Intermediate Management Balances (SIG): Commercial Margin, Value Added, EBITDA, Operating Profit.
  • - The self-financing capacity (CAF).
  • - The financing table.
  • - The ratios (solvency turnover, others).
  • - The financial balances (FR , WCR, Ratios, financing table).
• From general accounting to management accounting
  • - Understand the productive cycle of the service company: by order, by customer, by periods, etc.
  • - Determination of the cost object (object of the service).
  • - Profit center and cost center.
  • - Turnover allocation and costs.
  • - Income statement by profit center (events).
  • - Analytical sections.
  • - Complete costs.
  • - Direct costing.
  • - Fixed and variable costs.
  • - Break-even point (break-even point).
  • - Operational leverage effect (ELE).
  • - Optimization of margins in a competitive situation.
  • - Case study Case studies on full costs and threshold of profitability.
• Budgeting technique in a service company
  • - Establishment of budgets (turnover, costs, overheads).
  • - Budget control.
  • - Analysis of variances.
  • - Comments, Reporting.
  • - Corporate treasury.
  • - Forecasting and control.
  • - Case study Case studies on budgetary control.