nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2012‒02‒15
one paper chosen by
Alexander Harin
Modern University for the Humanities

  1. Choix strat\'egiques de la firme et contr\^ole financier By Jean-Claude Juhel

  1. By: Jean-Claude Juhel (CRIFP)
    Abstract: Observation of the workings of productive organizations shows that the characteristics of a trade, backed by nature given to a technological environment, determine the productive combination implemented by the decision maker, and the structure of the operating cycle which is related. The choice of the production function and the choice of the ring structure strain the operating conditions under which the firm's cash flow will evolve. New tools for financial control - leverage cash and operating cash surplus - provide the entrepreneur the information relevant to the efficiency of the strategic choices of the firm.
    Date: 2012–02

This nep-acc issue is ©2012 by Alexander Harin. It is provided as is without any express or implied warranty. It may be freely redistributed in whole or in part for any purpose. If distributed in part, please include this notice.
General information on the NEP project can be found at For comments please write to the director of NEP, Marco Novarese at <>. Put “NEP” in the subject, otherwise your mail may be rejected.
NEP’s infrastructure is sponsored by the School of Economics and Finance of Massey University in New Zealand.