bilancomptable.py

Created by margot-schnerb

Created on May 16, 2024

603 Bytes

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Bilan comptable 

Méthodologie :
Le bilan comptable 
est obligatoire mais
n'est pas toujours 
nécessaire et pratique 
pour lire la santé 
financière de l'entreprise. 
Pour simplifier cette lecture, 
on utilise alors le bilan 
fonctionnel en prenant cette 
fois-ci les éléments de 
l'actif en valeur brute.

Calculer le FRNG (Fond 
de roulement net global)
Passif stable - actif 
immobilisé
= FRNG

Calculer le BFR (Besoin
en fonds de roulement)
Actif circulant - passif 
circulant
= BFR
+
Calculer la TN (trésorerie nette)
FRNG - BFr=Trésorerie nette

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