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Approche Dynamique Du Besoin En Fonds De Roulement

Author

Listed:
  • Jean-Claude Juhel

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Dominique Dufour

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

  • Eric Severin

    (IAE Lille - IAE Lille University School of Management - Lille - Université de Lille)

Abstract

L'objectif de cet article est de montrer le concept central du BFR. En effet, il conditionne largement la trésorerie qui est un concept central à la compréhension du comportement financier des entreprises en particulier lorsqu'elles sont en difficulté. Si l'approche fonctionnelle a permis des avancées, il ressort que seule l'approche dynamique est capable de rendre compte de l'évolution du BFR ce qui est un élément indispensable à la santé financière des entreprises.

Suggested Citation

  • Jean-Claude Juhel & Dominique Dufour & Eric Severin, 2015. "Approche Dynamique Du Besoin En Fonds De Roulement," Post-Print hal-01527951, HAL.
    • Handle: RePEc:hal:journl:hal-01527951
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    Cited by:

    1. Kinga-Erzsébet Bakó & à rpád-Zoltán Fülöp & Alina STANCIU, 2021. "ECONOMIC AND FINANCIAL STABILITY FOR WATER and WASTEWATER OPERATORS IN ROMANIA," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 19-25, December.

    More about this item

    Keywords

    Besoin en fonds de roulement;

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