Bilan Fonctionnel: Comprendre le Besoin Fonctionnel avec notre Quiz et Flashcards

Study Notes

Bilan Fonctionnel: Understanding the Functional Balance Sheet

The functional balance sheet, or bilan fonctionnel, is a financial document that provides a more comprehensive view of an enterprise's financial structure compared to the traditional balance sheet. It is a reorganized version of the balance sheet, which analyzes the company's assets and liabilities in a more detailed manner to assess the equilibrium of the financial structure.

Key Features of the Bilan Fonctionnel

The bilan fonctionnel is structured into two main columns:

À gauche: Emplois, which correspond to the assets in the balance sheet, and only their total value is retained.
À droite: Ressources, which correspond to the liabilities and equity in the balance sheet.

The emplois are grouped into three categories:

Emplois stables: These are long-term expenses that commit the enterprise, such as immobilizations brutes.
Actif circulant d'exploitation: Includes stocks, accounts receivable, and other current assets.
Actif circulant hors exploitation: Contains accounts receivable and other current assets not related to the main business activity.
Trésorerie active: Includes cash, short-term investments, and other liquid assets.

The ressources are classified into two categories:

Trésorerie passive: Represents the current liabilities of the enterprise.
Passif circulant d'exploitation: Includes accounts payable, accrued expenses, and other current liabilities related to the main business activity.
Passif circulant hors exploitation: Contains accrued expenses and other current liabilities unrelated to the main business activity.

Analyzing the Bilan Fonctionnel

The bilan fonctionnel is analyzed using three tools:

Fonds de Roulement Net Global (FRNG): Assesses the enterprise's financing of its long-term commitments. A positive FRNG means that the ressources stables are sufficient to cover the emplois stables, while a negative FRNG suggests that the ressources stables are insufficient.
Besoin en Fonds de Roulement (BFR): Determines the amount of funds the enterprise needs to finance its operating activities. A positive BFR indicates that the enterprise has sufficient current assets to cover current liabilities, while a negative BFR suggests that the current assets are insufficient.
Trésorerie nette: Represents the balance between the trésorerie passive and the trésorerie active. A positive trésorerie nette indicates that the enterprise has more liquid assets than liabilities, while a negative trésorerie nette suggests that the liabilities exceed the liquid assets.

By analyzing the bilan fonctionnel, an enterprise can gain insights into its financial structure, evaluate its investment and finance policies, and identify potential weaknesses that can be addressed through strategic measures.

Description

Explore the bilan fonctionnel, a financial document that offers a comprehensive view of an enterprise's financial structure. Learn about its key features, including the categorization of assets and liabilities, and understand how to analyze it using tools like FRNG, BFR, and trésorerie nette.