Finance in manufacturing
manufacturing finance: COGS and cost accounting, capacity and fixed-cost absorption, capex and asset utilization, and working capital in inventory.
Manufacturing finance runs on capital intensity, working capital discipline, and margin control across long production cycles. This block builds fluency in how manufacturers finance plant and equipment, manage inventory and supplier terms, and price products to protect margins under fixed-cost pressure. You will work through the financial logic of capex decisions, cost accounting methods specific to production, and the metrics investors and lenders use to judge a manufacturer's health, from asset turnover to cash conversion cycle. The block closes with the regulatory and risk landscape unique to the sector, including cost accounting standards, environmental liabilities, and supply chain financial exposure, plus the due-diligence checks used before investing in or lending to a manufacturing business.
Ce que vous allez maîtriser
- Calculate and interpret core manufacturing financial ratios such as inventory turnover, cash conversion cycle, and asset turnover using real benchmark ranges
- Evaluate a capital expenditure decision using payback, NPV, and ROIC logic adapted to plant and equipment investments
- Read a manufacturer's financial statements to assess fixed cost leverage, gross margin drivers, and working capital efficiency
- Conduct a basic financial due-diligence review of a manufacturing company, identifying regulatory, cost, and supply chain risks