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Gestion du fonds de roulement des entreprises industrielles

Gestion du fonds de roulement des entreprises industrielles

          
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About the Book

Pourquoi les entreprises industrielles des pays en développement font-elles faillite ? Est-ce en raison de coûts de production élevés ou de problèmes de liquidité ? Telles sont les questions qui taraudent les chercheurs. Le fonds de roulement constitue une grande partie de la richesse d'une institution. Dans les entreprises manufacturières, le fonds de roulement représente plus de 90 % de la valeur totale des ressources de l'entreprise. Le fonds de roulement est donc le flux sanguin de toute entreprise, qu'elle soit industrielle ou non. Les directeurs financiers peuvent-ils ignorer l'importance du fonds de roulement ? Ils ne peuvent le faire qu'à leurs risques et périls. C'est pourquoi les directeurs financiers consacrent la majeure partie de leur temps à la gestion du fonds de roulement. L'agressivité et la prudence entrent toujours en jeu dans la gestion du fonds de roulement. Un directeur financier peut choisir d'adopter l'une ou l'autre des deux approches. S'il adopte une approche d'investissement agressive, il utilisera un niveau minimal d'actifs liquides par rapport aux actifs productifs. En revanche, si l'on adopte une approche d'investissement conservatrice, les entreprises utilisent davantage d'actifs liquides que d'actifs productifs. Quelle que soit l'approche adoptée, les dirigeants doivent veiller à ce que le niveau de rentabilité de l'entreprise soit le plus élevé possible et à ce qu'il n'y ait pas de risque de faillite de l'entreprise.


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Product Details
  • ISBN-13: 9786207126699
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 220
  • Spine Width: 13 mm
  • Width: 152 mm
  • ISBN-10: 6207126696
  • Publisher Date: 01 Feb 2024
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 331 gr


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