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Performance Management and Control

V. MALLERET, J. MERIC

Dunod, Paris

2016



Performance Management and Control

traduction en anglais de Contrôle de gestion - des outils de gestion aux pratiques organisationnelles, Dunod, Paris, France, 4e ed.e ed., 2013

H. LONING, V. MALLERET, J. MERIC, Y. PESQUEUX

Dunod, Paris, France

2016



This book introduces the tools and systems of management control used in organisations today. The focus is on how managers implement and use management control systems (MCS).It is structured in three parts, addressing different perspectives:1. Which organisational structure should we choose, and for which type of management control? How have organisational structures developed in recent decades? What is the impact of these organisational changes on MCS?2. What performance measurement and management systems (PMMS) do managers and management accountants use? What are financial performance measurement systems and how do they work? What are strategic and operational performance measurement systems and how do managers use them?3. Who is the management accountant? What does he or she do?The book emphasises the social, behavioural and situational dimensions of management control. It offers many practical examples and case studies,with solutions and discussions. It provides students with insights into business life and a better understanding of control practices

Evaluation financière de la marque

Evaluation financière de la marque

H. PHILIPPE, L. PAUGAM, D. AGUILAR

Economica

2014



Dans notre économie tournée vers l immatériel, les marques sont probablement l actif le plus fréquemment rencontré. Elles sont aujourd hui perçues comme une composante essentielle de la valeur financière des entreprises. Pourtant la marque est un actif immatériel complexe et son évaluation demeure un exercice délicat mobilisant une variété de connaissances : juridiques, économiques, financières, sectorielles et marketing. À partir de méthodologies rigoureuses, d une analyse du monde de l économie de l immatériel et d une réflexion sur les limites des technologies modernes d évaluation, cet ouvrage donne un éclairage théorique et opérationnel aux problèmes soulevés par l évaluation financière des marques. Il permet de répondre aux interrogations sur la valeur financière de la marque. Comment peut-on l appréhender ? Comment estimer sa valeur de façon objective ? Comment comprendre que certaines marques sont valorisées pour des millions d euros, alors que les sociétés qui les portent sont en pertes structurelles ? Cet ouvrage s adresse aux analystes financiers, auditeurs, préparateurs de comptes, dirigeants ainsi qu aux étudiants

La fin du capitalisme - Et la nécessaire invention d'un monde nouveau

La fin du capitalisme - Et la nécessaire invention d'un monde nouveau

C. CAUVIN

L'Harmattan

2014



Si le capitalisme est condamné parce qu'il atteint ses limites, il est nécessaire d'accélérer sa disparition, car le mouvement d'émancipation est le gage de la réussite future et de l'instauration d'une démocratie qui ne soit pas uniquement formelle. Demain la démocratie... mais après le capitalisme.

(Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye), adaptation chinoise de Financial Accounting and Reporting - a global perspective

traduction en chinois de Financial Accounting and Reporting - a global perspective, Thomson Learning, London, Royaume-Uni, 2010

H. STOLOWY, Y. DING, M. LEBAS

CEIBS Publishing, Royaume-Uni

2013



Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a 'user' rather than 'preparer' perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the 'answer' prescribed in their country of study. This book provides that modern global perspective.Financial Accounting and Reporting has four key strengths. It takes a 'user' perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive 'a-national' approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend toward harmonized international reporting.In addition to revision for the latest IFRS developments, the new edition offers:> New and updated real-life examples from over 100 companies operating in more than 20 countries, from Adidas-Salomon to Volvo > Expansion and updating of ratio analysis content in Chapter 15, including residual income and EVA> New coverage in Chapter 15 of governance and ethics > Glossary of Key Terms added at the end of the book> Solutions for review questions now included at the end of the book> Additional and updated exercise material at the end of chapters> Streamlining and simplification of bookkeeping in Chapter 4> An enriched provision of materials on the Companion Website, for both students and their instructors


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