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Analyse des fondamentaux de la performance et de sa valorisation

  • Melchior Salgado

    ()

    (SAF- Laboratoire de Sciences Actuarielle et Financière ISFA - SAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

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    La revue de la littérature montre que malgré la résistance du modèle actionnarial, la performance globale se définit par des indicateurs multi-critères et multi-acteurs et non pas par une mesure en quelque sorte unique. Quelque soit l'acception retenue, la mesure de la performance est associée aux principes fondamentaux d'efficacité, d'efficience, de cohérence et de pertinence. De plus, les travaux de recherche permettent d'identifier trois sources de performance : le positionnement stratégique de l'entreprise, ses ressources, et la capacité à mettre en œuvre les ressources.

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    File URL: https://hal.archives-ouvertes.fr/hal-00842228/document
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    Paper provided by HAL in its series Working Papers with number hal-00842228.

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    Date of creation: 12 Jun 2013
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    Handle: RePEc:hal:wpaper:hal-00842228
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00842228
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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