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Les comptes intermédiaires des entreprises : un outil pour l'analyse des rentabilités sectorielles

Listed author(s):
  • Marie-Elisabeth Martin
Registered author(s):

    [eng] «Firms intermediate accounts», published by INSEE in volume E 23 of Collections, constitute a most valuable source of information allowing to analize firms economic and financial behaviour. Production, operating and proprietary accounts, and 1969's balance-sheets are provided within a distribution into 67 sectors and 5-sized portions; taxes statistics on industrial and commercial profits (BIC) constitute the source of such information. Part 2 of the. article presents a sectorial analysis of economic yield rates, split up into two parts : profit portion in value added and capital productivity. Sectorial dispersions of both components are partly compensated by each other, which leads to some equilization of profit rates. In numerous sectors, economic yield and its two explanatory factors are rather indépendant of the firms size. [spa] Las « Cuentas intermediarias de las empresas », publicadas por el INSEE en el tomo E 23 de Collections, constituyen una valiosa fuente de información para analizar el comportamiento económico y fmanciero de las empresas. Las cuentas de producción, explotación y de resultados, y los balances relativos al ano 1969 están distribuidos en 67 sectores y 5 dimensiones : la fuente esta compuesta de estadfsticas fiscales sobre beneficios industrials y comerciales (BIC). La segunda parte del artfculo ofrece un anâlisis sectorial de las tasas de rendimiento económico distribuidas en dos partes o sea : porción del beneficio dentro del valor anadido y productividad del capital. Las dispersiones sectoriales de ambos componentes se compensan en parte, lo cual encarrila a cierta igualación de las tasas de beneficio. Para buen numéro de sectores, el rendimiento económico y sus dos factores explicativos son más bien independientes de la dimension de las empresas. [fre] Les « Comptes intermédiaires des entreprises » publiés par l'INSEE dans le volume E 23 des Collections constituent une très riche source d'information pour l'analyse du comportement économique et financier des entreprises. Les comptes de production, d'exploitation et de résultats, et les bilans de l'année 1969 sont fournis dans un découpage en 67 secteurs et 5 tranches de taille; la source en est constituée par les statistiques fiscales sur les bénéfices industriels et commerciaux (BIC). La deuxième partie de l'article présente une analyse sectorielle des taux de rendement économique, décomposés en deux parties : part du profit dans la valeur ajoutée, et productivité du capital. Les dispersions sectorielles de ces deux composantes se compensent en partie, ce qui tend à une certaine égalisation des taux de profit. Pour de nombreux secteurs, le rendement économique et ses deux facteurs explicatifs sont plutôt indépendants de la taille des entreprises.

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    File URL: http://dx.doi.org/doi:10.3406/estat.1974.1670
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    File URL: http://www.persee.fr/doc/estat_0336-1454_1974_num_60_1_1670
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    Article provided by Programme National Persée in its journal Economie et statistique.

    Volume (Year): 60 (1974)
    Issue (Month): 1 ()
    Pages: 31-44

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    Handle: RePEc:prs:ecstat:estat_0336-1454_1974_num_60_1_1670
    Note: DOI:10.3406/estat.1974.1670
    Contact details of provider: Web page: http://www.persee.fr/collection/estat

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