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Jean-Pierre PAYRE: Senior project manager – Project management consultant, Grenoble, France
INTRODUCTION
The company's financial circuit makes it possible to define three major concerns of the financial manager, corresponding to the three major cycles of a company's activity:
the first concerns the nature, constraints and cost of financing (financing cycle);
secondly, the choice and evaluation of investment profitability (investment cycle);
the third is an analysis of the company's current activity (operating cycle).
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The company's financial circuit and its stakeholders
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