Plateforme de Connaissances sur les Chaînes de Valeur Alimentaires Durables

L’Approche Filière - Analyse Financière


This module, which is part of a set of modules devoted to commodity chain analysis, provides a method of financial analysis. Of interest here to profitability of the chain is Chapter 5 which provides for the financial profitability of activities within a chain. The module can be used as a guide for on-the-job tasks or as an academic course. It explains how to determine the value added and how to set up individual accounts and consolidated accounts throughout the chain. Based on this, financial analysis is conducted to assess the financial profitability along the chain, the overall efficiency of the chain and the distribution of income among chain actors.

Pays: Non-country specific
Produits: Non-Commodity specific
Thèmes: Profitability, Equitable distribution of marketing margins
Auteur (personne): Fabien Tallec, Louis Bockel
Éditeur: Food and Agriculture Organization of the United Nations (FAO)
Type: Learning material, Tool
Format: Document
Références: EN FR