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Centralisation de la liquidité et décentralisation de la rentabilité

Abstract : Contrary to popular opinion, the goal of profitability does not preclude the maintenance of liquidity of the firm. The optimum is to improve joint security and profit, which represents the contents of a treasury policy. However in terms of organizational structures of business, opposition remains. While control of liquidity requires centralization of responsibility, control of profitability, however, requires a decentralization of appropriate services.
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Contributor : Jean-Claude Juhel <>
Submitted on : Thursday, January 26, 2012 - 12:34:50 PM
Last modification on : Monday, October 12, 2020 - 10:28:01 AM


  • HAL Id : hal-00663191, version 1



Jean-Claude Juhel. Centralisation de la liquidité et décentralisation de la rentabilité. Revue Française de Comptabilité, Ed. comptables-Malesherbes, 1979, pp.301-312. ⟨hal-00663191⟩



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