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Les Transferts de Tresorerie et le Flux de Tresorerie Disponible

Author

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  • Juhel, J-C

Abstract

L'importance du concept de "flux de tresorerie disponible" a ete mise en evidence tant sur le plan theorique que sur le plan pratique. La methode des comptes de surplus presente un interet evident pour analyser la formation fu glux de tresorerie disponible. Cet article se limite l'etude de l'incidence de la structure de la vairation du besoin en fonds de roulement sur la tresorerie disponible.

Suggested Citation

  • Juhel, J-C, 1997. "Les Transferts de Tresorerie et le Flux de Tresorerie Disponible," Papers 97/01, Recherche, organisation, la dynamique, information, gestion, Nice-.
    • Handle: RePEc:fth:rodige:97/01
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    Keywords

    ACCOUNTING;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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