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La décomposition des écarts par l’analyse financière externe

Author

Listed:
  • Philippe Jacquinot

    (UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

Les analystes financiers ne disposant que du chiffre d'affaires d'une entreprise ne peuvent savoir si sa variation découle d'un effet prix, d'un effet volume ou des deux combinés. Une stabilité du chiffre d'affaires peut cacher un effondrement des prix et une augmentation des volumes, ou inversement. L'enjeu est d'importance pour l'analyse financière. Selon l'un ou l'autre des cas de figure, l'avenir de l'entreprise peut changer du tout au tout. La question se pose aussi pour tous les autres postes d'exploitation du compte de résultat.

Suggested Citation

  • Philippe Jacquinot, 2008. "La décomposition des écarts par l’analyse financière externe," Post-Print hal-04271122, HAL.
    • Handle: RePEc:hal:journl:hal-04271122
    as

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