Descriptif
This course is a general introduction to financial accounting, corporate finance and performance management. The objective is to explain both some key concepts of these areas and some ways to implement them. On these topics, a special focus is put on issues for aspiring entrepreneurs willing to launch a new venture. The course cannot cover all the facets of these topics but is aimed at giving students the capacity to structure their reasoning and ask the good questions to potential partners like financial accountants, venture capitalists, bankers, etc.
Objectifs pédagogiques
At the end of this course, students should be able to read and understand the main financial statements of a company, prepare rounds of financing with venture capitalists, evaluate its performance, understand its strategy and build a performance management system to run it.
effectifs minimal / maximal:
/27Diplôme(s) concerné(s)
- MScT-Environmental Engineering and Sustainability Management
- MScT-Internet of Things : Innovation and Management Program (IoT)
- Programmes d'échange internationaux
- M1 IES - Innovation, Entreprise et Société
- MSc X-HEC Entrepreneurs
- Non Diplomant
- Titre d’Ingénieur diplômé de l’École polytechnique
Parcours de rattachement
- PA-Panaché P1
- Certificat entrepreunariat
- MScT IOT - Semestre 1
- MScT EESM - Semestre 3
- MSc X-HEC Entrepreneurs - Mastère Spécialisé
Objectifs de développement durable
ODD 6 Eau propre et assainissement, ODD 7 Energie propre et d’un coût abordable.Pour les étudiants du diplôme Titre d’Ingénieur diplômé de l’École polytechnique
Règle d'exclusion : UE IME_52067_EP Et UE MOOC500
Format des notes
Numérique sur 20Littérale/grade réduitPour les étudiants du diplôme Titre d’Ingénieur diplômé de l’École polytechnique
Vos modalités d'acquisition :
Contrôle continu (3 examens écrits)
Continuous evaluation: each instructor will organize the evaluation of his part of the course i.e. three sessions of examination along the term
Le rattrapage est autorisé (Note de rattrapage conservée)- Crédits ECTS acquis : 5 ECTS
La note obtenue rentre dans le calcul de votre GPA.
Pour les étudiants du diplôme Programmes d'échange internationaux
Vos modalités d'acquisition :
Contrôle continu (3 examens écrits)
Continuous evaluation: each instructor will organize the evaluation of his part of the course i.e. three sessions of examination along the term
Le rattrapage est autorisé (Note de rattrapage conservée)- Crédits ECTS acquis : 5 ECTS
Pour les étudiants du diplôme MScT-Environmental Engineering and Sustainability Management
Vos modalités d'acquisition :
Contrôle continu (3 examens écrits)
Continuous evaluation: each instructor will organize the evaluation of his part of the course i.e. three sessions of examination along the term
L'UE est acquise si Note finale >= 10La note obtenue rentre dans le calcul de votre GPA.
Pour les étudiants du diplôme MScT-Internet of Things : Innovation and Management Program (IoT)
Vos modalités d'acquisition :
Contrôle continu (3 examens écrits)
Continuous evaluation: each instructor will organize the evaluation of his part of the course i.e. three sessions of examination along the term
L'UE est acquise si Note finale >= 10- Crédits ECTS acquis : 4 ECTS
La note obtenue rentre dans le calcul de votre GPA.
Pour les étudiants du diplôme Non Diplomant
Vos modalités d'acquisition :
Continuous evaluation: each instructor will organize the evaluation of his part of the course i.e. three sessions of examination along the term
Le rattrapage est autorisé (Note de rattrapage conservée)- Crédits ECTS acquis : 5 ECTS
Pour les étudiants du diplôme MSc X-HEC Entrepreneurs
Pour les étudiants du diplôme M1 IES - Innovation, Entreprise et Société
Vos modalités d'acquisition :
3 examens écrits
L'UE est acquise si Note finale >= 10- Crédits ECTS acquis : 5 ECTS
Programme détaillé
Main topics covered:
- principles of financial accounting
- understanding the key financial statements (P&L, balance sheet, cash flow statement…)
- principles of short and long-term corporate financing
- key players of corporate financing (banks, venture capital / private equity…)
- entrepreneurial financing methods
- shareholder agreements
- valuation technics and exit strategies
- links between strategy and control
- role of business planning
- costs and revenues analysis
- building a performance management system (key performance indicators, scorecard, ESG criteria…)