Executive Program

Financial Tools for Managers

Financial understanding and skills are vital tools for managers and business leaders at all levels of an organization. They allow you to make better decisions: to analyze and optimize the financial health of an organization, allocate resources effectively, identify investment and business opportunities, and understand the impact decisions will have on your bottom line.

Our 3-day Financial Tools for Managers course covers aspects of financial management for owners and key employees of mid-size companies.

Financial tools for managers provides participants with a thorough understanding of the principles of finance—a conceptual toolkit for making smart financial decisions and the confidence to clearly articulate those decisions to key stakeholders.

This certificate course counts towards the Diploma in Advanced Management.

Course Information




2,950 CHF*


09 June – 11 June 2023


Simon Bracher, a dual British and South African citizen, is a professionally qualified Chartered Accountant with  South African, and English & Welsh Institutes. He holds a Bachelor of Commerce degree from the University of South Africa, a Bachelor of Commerce Honors degree from the University of Kwa-Zulu Natal, a Postgraduate Diploma in Auditing from the University of South Africa, and a Postgraduate Diploma in Organizational Leadership from the University of Oxford.

Mr. Bracher has worked in a variety of industries and businesses of various sizes over the years, ranging from owner-managed businesses, right through to a global FTSE100 multinational. He has yet extensive experience in building organizational capability and a deep passion for developing people particularly in building finance and commercial competencies.

Course Outline

Module 1:

Introduction to the financial statements & framework for analysis

  • The three main business activities: Investing, Financing & Operations
  • The three main financial statements: Balance Sheet, P&L and Cash flow statement
  • Typical business decisions and how these reflect in the statements
  • Actual examples of financial versus management reporting

Financial Statement Analysis

  • Single values vs comparatives (why, internal & external benchmarking)
  • The need to understand what drives the numbers e.g. 5 whys and insightful analysis
  • Vertical & horizontal analysis
  • Excel as a tool to support analysis and decision making

Managing the business (Operational decision making)

  • Terminology and formats
  • The P&L as the main tool for analyzing performance and supporting decision making
  • Components of the P&L & drivers of profitability: The five drivers of Gross Profit
  • Operating Profit & EBITDA
  • Other income statement items e.g.. Depreciation, Amortization, Finance charges, Tax – to be covered mainly in the investing and financing sections)
  • Break-even analysis, Margin of Safety and Target Profit
  • Budgeting essentials and best practice
  • Working capital and liquidity management

Module 2: Investing Activities

  • Typical business activities in this area: Purchase of assets, investment in new business units, acquiring businesses
  • How the financial statements typically reflect classic transactions, and the link between the statements
  • Classic techniques for optimising decision making: NPV, IRR, Discounted Payback
  • Building better business cases
  • The case for non-financial factors
  • Post decision analysis

Module 3: Financing the business or opportunity

  • Types of finance (debt versus equity) and when to choose which – costs, risks
  • How the financial statements typically reflect classic transactions, and the link between the statements
  • Types of equity (ordinary versus preference, B Shares, Preference Shares)
  • Types and subordination of debt
  • Bonds
  • Financing Strategy Considerations
  • Start-ups, Venture Capital, Private Equity, M&A
  • Total shareholder return and other measures for return on investment
  • Using shares as a tool for incentivizing performance


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    *Payment Policy

    • Invoiced 3 months prior to course start
    • 100% Refund 4 weeks prior to course start
    • 30% Refund 2 weeks prior to course start
    • 0% Refund less than 2 weeks prior to course start


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    Mon – Fri 08:30 – 18:00

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