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Étude Des Risques Induits Par L'Application D'Une Facturation Par Estimation

Author

Listed:
  • Nadège Chomat

    (LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Robert Descargues

    (LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

Abstract

Le recours aux méthodes d'estimation statistiques, courant dans différents domaines de la gestion, est plus restreint en comptabilité. Cependant, certaines entreprises ont instaurées des processus reposant sur l'induction statistique, notamment en facturation. Cet article vise à analyser les conséquences comptables et évaluer les risques inhérents à ce type de pratiques. Ce travail de recherche émerge de l'interrogation des compagnies aériennes qui utilisent cette méthode appelée " Sampling ".

Suggested Citation

  • Nadège Chomat & Robert Descargues, 2000. "Étude Des Risques Induits Par L'Application D'Une Facturation Par Estimation," Post-Print halshs-00587442, HAL.
    • Handle: RePEc:hal:journl:halshs-00587442
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587442
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    Keywords

    estimation; facturation; risques;
    All these keywords.

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