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De la comptabilisation au pilotage : le cas des marques

  • Anne-Laure Farjaudon

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Les marques sont incontournables leur valeur financière est de plus en plus reconnue. Parallèlement, l'introduction des normes IFRS est venue renforcer l'intérêt porté sur les marques en encourageant les entreprises à comptabiliser les marques de façon distincte de l'écart d'acquisition. L'article vise à répondre à la question de recherche suivante : quel est l'impact de la comptabilisation d'une marque sur son pilotage ? Pour répondre à cette question, nous avons réalisé une étude de cas approfondie. L'analyse des résultats nous a permis d'identifier de nombreuses implications de la comptabilisation d'une marque sur son pilotage. Au final, nos résultats mettent en évidence que les marques fortes comptabilisées au bilan viennent remettre en cause le pilotage de toute l'entreprise en constituant un véritable outil de gestion stratégique du portefeuille.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/60/34/PDF/Farjaudon_2010.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00525833.

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    Date of creation: 18 Jun 2010
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    Publication status: Published - Presented, Le capital immatériel : état de lieux et perspectives, 2010, Montpellier, France
    Handle: RePEc:hal:journl:halshs-00525833
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525833/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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