Orcom Book (French version)




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Provisional accounts and Business Plan


Orcom gathers, examines and evaluates the hypotheses on which its clients base their development. This is to present the results and the provisional financing report for the current financial year or for three financial years, enabling the directors (or banks) to assess the future. It is also to respect a legal obligation if the turnover is greater than or equal to 18 million euros or has a staff of more than 300.
The teams establish the provisional accounts by collating the general trends, checking the correlation of the development hypotheses and by calculating the provisional result and the provisional financing report.
The provisional accounts are an essential management tool for decision making: they enable comparison of targets and achievement and presentation of the forecasts to partners when approaching them for financing.