Recommandations sur la prise en compte des actifs immatériels dans l'évaluation de la performance des entreprises et des organisations

Jean de Dieu Kagambega () and Melchior Salgado ()
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Jean de Dieu Kagambega: LSAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon
Melchior Salgado: LSAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon

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Abstract: The purpose of this paper is to analyze the contribution of intangible capital in performance design of market and non-market enterprises. The paper is based on a literature review of the subject and a sensitivity analysis of intangible assets evaluation model, based on a cash flow model type DCF (Discounted Cash Flow) and enriched with qualitative data collected from CAC 40 companies and mutual health. The inclusion of intangible assets in achieving performance remains a challenging exercise to develop given the nature and specificity of the structure to evaluate. Analysing the sensitivity of the evaluation model to fluctuations in intangible assets remains more difficult due to the strong link with the specificity of the model used and the assumptions on the independence of input factors. However, with some rearrangements, we can highlight the most likely intangible assets that can improve the performance of companies and mutual health.

Keywords: Analyse de sensibilité; Actifs immatériels; Performance des entreprises; modèle de type DCF; Mutuelles de santé; Entreprises du CAC 40 (search for similar items in EconPapers)
Date: 2016-12-07
Note: View the original document on HAL open archive server: https://hal.science/hal-01413986v2
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Published in Colloque International Performance des Organisations (CIPO’2016), Dec 2016, El Jadida, Maroc

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01413986

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