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Creation De Valeur : Quels Risques Pour Des Centres De Profit ? Le Cas Air France

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  • Thomas Lesobre

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Avec l'ouverture du capital et la refonte des schémas de gestion, une réflexion s'est engagée pour introduire la création de valeur au sein des trois métiers d'Air France. Cependant, ce sont actuellement des centres de profit : au-delà de leur compte de résultat, il faut donc répartir les éléments bilantiels ; or, la seule construction de l'EVA, et de sa déclinaison pour des fins de gestion interne, est un risque majeur de crédibilité et de conflit.

Suggested Citation

  • Thomas Lesobre, 2000. "Creation De Valeur : Quels Risques Pour Des Centres De Profit ? Le Cas Air France," Post-Print halshs-00587477, HAL.
    • Handle: RePEc:hal:journl:halshs-00587477
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587477
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    References listed on IDEAS

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    3. Michel Albouy, 2006. "Théorie, applications et limites de la mesure de la création de valeur," Revue française de gestion, Lavoisier, vol. 160(1), pages 139-157.
    4. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    5. Patrick Rousseau & Olivier Tabatoni, 1998. "La création de valeur pour les actionnaires: synthèse et limites des mesures traditionnelles de la valeur," Post-Print hal-01839328, HAL.
    Full references (including those not matched with items on IDEAS)

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