Operational Finance (I). A Model of Analysis
This technical note provides a simple framework of financial analysis for non financiers. It covers a variety of tools like analysis of the business from a bird's-eye view, analysis of the income statement and balance sheet, statements of uses and sources of funds, operational ratios, etc. The reader is guided to understand the coherence between a company's business situation and its financial statements. The note has been used successfully in MBA and Executive Education Programs as an introduction to financial analysis and is most appreciated by functional managers with no financial background.