Abstracts
Résumé
Reprenant une opposition habituelle court/long terme, nous interrogeons l’inflexion de l’analyse de la rentabilité d’entreprise lorsqu’elle s’écarte de la logique de court terme. L’horizon de calcul n’est qu’un aspect de la question car ce qui prime tout autant est la logique de comptabilisation des éléments. A court terme, cette comptabilisation est trop limitative. Il importe de s’intéresser a minima, ex post, à la comptabilisation des coûts au long du cycle de vie du produit mais surtout, ex ante, au niveau de la conception et d’adopter une démarche conséquentiste pour asseoir une stratégie de Développement Durable d’entreprise.
Mots-clés :
- Anticipation,
- Coût,
- Création,
- Développement Durable,
- Entreprise,
- Long Terme,
- Rationalité,
- Ressources
Abstract
Starting from a standard short term / long term opposition, we put into question the short run profitability analysis for firms. The calculus horizon is only a part of the problem since what does also account is the accountancy of inputs. In the short run, a such accountancy is too narrow. An important thing is to have a look at least, ex post, all along the product’life cycle but the most satisfactory is to stress the point, ex ante, at the conception level. This is consistent with a consequentialism approach aiming a firm strategy of Sustainable Development.
Keywords:
- Anticipation,
- Cost,
- Creation,
- Firm,
- Long Run,
- Rationality,
- Resources,
- Sustainable Development
Resumen
Repitiendo una habitual oposición corto/largo término, preguntamos la inflexión del análisis de la rentabilidad de empresa cuando se diferencia de la lógica a cortoplazo. El horizonte de cálculo no es más que un aspecto de la cuestión para los que prima es la lógica de contabilización de los elementos. A cortoplazo, esta contabilización es demasiado restrictiva. Es importante interesarse tiene mínimos, ex post, contabilización de los costes largo del ciclo de vida del producto pero sobre todo, ex ante, en el nivel concepción y adoptar una enfoque consequentiste para una estrategia de Desarrollo Sostenible de empresa.
Palabras clave:
- Anticipación,
- Coste,
- Creación,
- Desarrollo Sostenible,
- Empresa,
- Largo Plazo,
- Racionalidad,
- Recursos
Appendices
Bibliographie
- Akerlof,G., (1970), “The Market for “Lemons”: Quality Uncertainty and the Market Mechanism”, Quarterly Journal of Economics, p.488-500.
- Allais,M., (1943), A la Recherche d’une Discipline Économique: Traité d’Économie Pure, Ateliers Industria, Paris. (3° éd., Economica 1994).
- Allais,M., (1981), «La Théorie Générale des Surplus», Économie et Sociétés, Cahiers de l’ISMEA n°1-5, 716p.
- Anderson,S., (2006), “Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management”, in C.Chapman, A.Hopwood & M.Shields, Handbook of Management Accounting Research, vol.2, Elsevier, Oxford, p.481-506.
- Anderson,C., (2012), Makers: The New Industrial Revolution, Crown Business Book.
- Arrow,K., Fischer,A., (1974), “Environmental Preservation, Uncertainty and Irreversibility”, Quarterly Journal of Economics, n°88, p.312-319.
- Bailey,P., (1991), “Full Cost Accounting for Life Cycle Costs- A Guide for Engineers and Financial Analysts”, Environmental Finance, Spring, p.13-29.
- Baumol,W., Willig,R., (1981), “Fixed Costs, Sunk Costs, Entry Barriers, and Sustainability of Monopoly”, Quarterly Journal of Economics, p.405-431.
- Berle,A., Means,G., (1932), The Modern Corporation and Private Property, Harcourt, New York.
- Boiteux,M., (1956), «Sur la gestion des monopoles publics astreints à l’équilibre budgétaire», Econometrica, vol.24, n° 1, p.22-40.
- Buchanan,J., (1965), “An Economic Theory of Clubs”, Economica, 32(125), 1–14.
- Caves,R., Porter,M., (1977), “From Entry Barriers to Mobility Barriers : Conjectural Decisions and Contrived Deterrence to New Competition”, Quarterly Journal of Economics, p.241-261.
- Coase,R.,(1960), “The Problem of Social Cost”, Journal of Law and Economics, p.1-44.
- Colby,M. (1991), “Environmental management in development: The evolution of paradigms”, Ecological Economics, vol.3, n°3, p.193-213.
- Davis,K., (1973), “The case for and against business assumption of Social Responsibilities”, Academy of Management Review, vol.2, n°3, p.70-76.
- Dhillon,B., (1989), Life Cycle Costing: Techniques, Models and Applications, Gordon&Breach.
- Dupuit,J., (1849), «De l’influence des péages sur l’utilité des voies de communication», Annales des Ponts et Chaussées, 2° série, p.170-248.
- Elias,N., Epstein,M., (1975), “Dimensions of Corporate Social Reporting”, Management Accounting, vol.56, p.36-40.
- Fabricky,W., Blanchard,B., (1991), Life Cycle Cost and Economic Analysis, Prentice Hall.
- Farrell,J., Saloner,G., (1986), “Installed Base and Compatibility”, American Economic Review, vol.76, p.940-955.
- Fava,J., (1991), “Product Life Cycle Assessment: Improving Environmental Quality”, Integrated Environmental Management, n°3, p.19-21.
- Freeman,R., (1984), Strategic Management: A Stakeholder Approach, Pitman, Boston.
- Georgescu-Roegen,N., (1971), The Entropy Law and the Economic Process, Harvard University Press.
- Gray,R., (1992), “Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability”, Accounting Organisations and Society , vol.17, n°5, July, p399-426.
- Gray,R., Bebbington,J., Walters,D., (1993), Accounting for the Environment, Paul Chapman, London.
- Harsanyi,J., (1982), “Morality and the theory of rational behaviour”, in A.Sen and B.Williams (eds.), Utilitarianism and Beyond, Cambridge University Press.
- Hayes,R., Wheelwright,S., (1979), “The dynamics of process-product life cycles”, Harvard Business Review, vol.57, n°2, March-April, p.127-136.
- Henry,C., (1974), “Investment Decisions under Uncertainty: the Irreversibility Effect”, American Economic Review (AER), n°64, p.1006-1012.
- Irwin,A., Hooper,P., (1992), “Clean Technology, Successful Innovation and the Greening of Industry: a case study analysis”, Business Strategy and the Environment, vol.1, n°2,p.1-11.
- Kast,R., (2003), «Calcul d’un coût économiquement acceptable pour la mise en pratique du principe de précaution», Revue Economique, vol.54, n° 6, p.1307-1334.
- Katz,M., Shapiro,C., (1985), “Network Externalities, Competition and Compatibility”, American Economic Review, 75, June, p.424-440.
- Knight,F., (1921), Risk, Uncertainty and Profit, The Riverside Press Cambridge.
- Kreps,D., Wilson,R., (1982), “Reputation and Imperfect Information”, Journal of Economic Theory, vol.27, p.253-279.
- Jonas,H., (1979), Prinzip Verantwortung: Versuch einer Ethik für die technologische Zivilisation, Insel-Verlag, Frankfurt am Main. (Le Principe de Responsabilité, traduction française 1990, Champs, Flammarion).
- Lesourne,J., (1972), Le Calcul Économique, Dunod.
- Martinet,A., Savall,H., (1978), «Dysfonctionnements, Coûts et Performances Cachés», Revue d’Economie Industrielle, n°5, p.82-94.
- Massé,P., (1968), Le Choix des Investissements, Dunod.
- Ostrom,E., (1990), Governing the Commons: The Evolution of Institutions for Collective Action, Cambridge University Press, New York.
- Owen,D. L. (1991). Green reporting: The challenge of the nineties, Chapman & Hall, London.
- Pearce,D., (1993), Blueprint 3: Measuring Sustainable Development, Earthscan, London.
- Porter,M., (1985), Competitive Advantage, The Free Press, New York.
- Porter,M., van der Linde,C., (1995), “Green and Competitive”, Harvard Business Review, sept-oct, p.120-134.
- Rifkin’s,J., (2011), The Third Industrial Revolution: How Lateral Power is Transforming Energy, the Economy, and the World, Palgrave Macmillan.
- Samuelson,P., (1954), “The pure theory of public expenditure”, The Review of Economics and Statistics, vol.36, n°4, Nov., p.387-389.
- Shrivastava,P., (1995), “Environmental Technologies and Competitive Advantage”, Strategic Management Journal, vol.16, p.183-200.
- Simon,H., (1947), Administrative Behavior, Macmillan, New York.
- Simon,H., (1976), “From Substantive to Procedural Rationality”, in Method and Appraisal in Economics, edited by S.J Latsis, p.129-148.
- Simon,H.,(1978), “Rationality as Process and as Product of Thought”, American Economic Review (AEA May), p.1-16.
- Simon,H., (1982), Models of bounded rationality, vol.2, The MIT Press.
- Stigler,G., (1971), “The Theory of Economic Regulation”, Bell Journal of Economics andManagement Science, vol.3, p.3-21.
- Vernon,R., (1966), “International investment and international trade in the product cycle”, Quarterly Journal of Economics, vol.80, n°2, p.190-207.
- Wiseman,J., (1982), An evaluation of environmental disclosure made in corporate annual reports. Accounting, Organizations and Society, vol.7, n°1, p53-63.
- Williamson,O., (1975), Markets and Hierarchies: Analysis & Antitrust Implications, The Free Press, New York.