Author
Abstract
[fre] Quelles sont les entreprises qui associent leurs salariés aux résultats ? . En 1 988, selon les déclarations fiscales des entreprises près de 15 milliards de francs ont été versés au titre de la participation financière des salariés aux résultats des entreprises. . L'entreprise qui verse des sommes au titre de la participation est une entreprise de plus de 50 salariés, ayant atteint un certain degré de maturité, rentable, maîtrisant ses coûts, ayant une main-d'oeuvre qualifiée et rémunérant ses actionnaires. . Les firmes de moins de 100 salariés redistribuent moins souvent leurs profits sous forme de participation mais versent, en moyenne, les sommes les plus élevées par tête. Cependant, les entreprises ayant les pratiques de participation les plus développées sont généralement des entreprises performantes, très capitalistiques et à structure de mam-d'oeuvre très qualifiée. [eng] Which Companies Share their Income with their Employees? . Business tax returns for 1988 show that nearly 15 billion French francs were paid to employees by way of profit-sharing. Companies that pay out profit-sharing sums have over 50 employees and a certain degree of maturity. They are profitable, control their costs, have a qualified work force and pay their shareholders. . Firms with under 100 employees redistribute their profits less often in the form of profit-sharing, but normally pay higher sums per capita. However, companies with the most highly-developed profit-sharing practices are generally firms that perform well, are very capitalistic and have a highly qualified employee structure. [spa] Cuâles son las empresas que asocian a sus asalariados a los resultados obtenidos ? . En 1 988, teniendo en cuenta las declaraciones fiscales de las empresas, alrededor de 15 mil millones de francos fueron abonados en concepto de participaciôn financiera de los asalariados a los resultados de las empresas. . Generalmente, la empresa que abona dinero en concepto de participaciôn es una firma de mâs de 50 asalariados, que alcanzô un cierto grado de madurez, es rentable y maneja bien sus costos. Ademâs, cuenta con una mano de obra calificada rémunéra a sus accionistas. . Las empresas de menos de 100 asalariados redistribuyen menos frecuentemente sus beneficios en concepto de participaciôn pero pagan, en promedio, salarios mâs elevados per capita. Sin embargo, las empresas que desarrollan con mayor frecuencia el sistema de participaciôn son por lo general firmas con buenos resultados que giran con mucho capital y que cuentan con una estructura de mano de obra muy calificada.
Suggested Citation
Nathalie Greenan, 1992.
"Quelles sont les entreprises qui associent leurs salariés aux résultats ?,"
Économie et Statistique, Programme National Persée, vol. 257(1), pages 23-34.
Handle:
RePEc:prs:ecstat:estat_0336-1454_1992_num_257_1_5678
DOI: 10.3406/estat.1992.5678
Note: DOI:10.3406/estat.1992.5678
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