Centralisation de la liquidité et décentralisation de la rentabilité

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

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Abstract: Contrary to popular opinion, the goal of profitability does not preclude the maintenance of liquidity of the firm. The optimum is to improve joint security and profit, which represents the contents of a treasury policy. However in terms of organizational structures of business, opposition remains. While control of liquidity requires centralization of responsibility, control of profitability, however, requires a decentralization of appropriate services.

Keywords: trésorerie; liquidité; rentabilité; organisation; structures.; structures (search for similar items in EconPapers)
Date: 1979-06
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Published in Revue Française de Comptabilité, 1979, 94, pp.301-312

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00663191

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