Quelques aspects de la théorie de la firme : incertitude, autonomie, calculs forfaitaires

[eng] SUMMARY The entrepreneur assumes important risks which are related to Incer- tainty Most of these risks cannot be Insured By his expectations the entre preneur tries to define stable behaviour despite of incertainty Expectation depends both on breeking up with former behaviour and projection into the future The expectation must be founded upon some technical calcu lations which are specific of the Firm in the capitalistic systems II The technical devises are analysed Witli respect to the profit Big enterprises try to obtain the largest profit in the long run small firms try to assure the maximum of security Forfait calculations can be in both cases observed Forfaitaire profit as whole or forfaitaire rate normal cost principle Break even Point method underlies discontinuous characteristics of calculation III The structure of the firm Financial aspect Increasing risk prin ciple and the self financing method show that all is happening as if the firm raised its autonomy on account of Incertainty Need of liquidity is basic factor of the structure of the firm involving the possibility of pattern of specific liquidity calculation In the same way inventories may be considered as an aspect of the structure calculation method shows the origi nality of economic calculation in this respect