Sauvegarde de l'intérêt général et fixation des prix de cessions internes (notice n° 104369)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02236cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112005603.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Le Maître, Didier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Sauvegarde de l'intérêt général et fixation des prix de cessions internes |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1995.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 15 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | On considère habituellement que les interventions de la direction d’une entreprise ont pour unique objet la satisfaction des intérêts de cette entité. La transposition des théories économiques de la réglementation et du Public Choice pour l’étude de ces interventions incite à s’interroger sur leur rôle, sur leur équité et sur leur légitimité. La pertinence de ces interrogations conduit l’auteur à présenter les implications et les risques d’une attribution de la sauvegarde de l’intérêt d’une firme à sa direction. Elle ne l’empêche pas toutefois d’affirmer la supériorité des interventions hiérarchiques et de justifier l’intervention de la direction dans le domaine de la fixation des prix de cessions. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Maintenance of the interests of the firm and determination of transfer prices It is usually considered that central enterprise direction has as its sole object the advancement of the interests of the firm. Application of economic regulation theory and public choice theory to the study of management actions provokes a questioning of their role, equity and legitimacy. These questions underlie this exposition of the implications and risks of according special privilege to the role of management in advancing the interests of the firm. On the other hand this does not stand in the way of maintaining the superiority of actions at different levels of responsability and of justifying the intervention of central management in regard to setting transfer prices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réglementation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | prix de cession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intérêt général |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transfer prices |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | general interest |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 1 | 2 | 1995-12-01 | p. 105-124 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1995-2-page-105?lang=fr">https://shs.cairn.info/revue-comptabilite-controle-audit-1995-2-page-105?lang=fr</a> |
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