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Histoire d'un tableau hors norme: le plan de financement

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  • Briquet, F.

Abstract

Les debats successifs sur les theories Approche patrimoniale/ Approche fonctionnelle, Tableau de financement/ Tableau des emplois et ressources, Tableau de financement du PCG 82/ Tableau des flux de tresorerie, suivi dans les annees 90 des debats sur la normalisation internationale n'ont pas permis de donner un statut au plan de financement utilise par les professionnels pour leurs dossiers de demande de financement. Pourtant le plan de financement est un outil essentiel de la demande de financement des PME aupres des banques et des autres organismes dispensateurs d'aides ou de credits.

Suggested Citation

  • Briquet, F., 2000. "Histoire d'un tableau hors norme: le plan de financement," Papers 2000-6, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2.
  • Handle: RePEc:fth:grefge:2000-6
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    More about this item

    Keywords

    FINANCEMENT DE L'ENTREPRISE ; ORGANISATION DE L'ENTREPRISE ; GESTION;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory

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