tag:blogger.com,1999:blog-5756365136258281332024-03-05T10:17:21.933+01:00La société de l'évaluationOlivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comBlogger100125tag:blogger.com,1999:blog-575636513625828133.post-12471735407861317792020-09-12T09:00:00.000+02:002020-09-12T09:00:07.156+02:00Seuil de signification (lexique de contrôle de gestion)<p class="MsoNormal">Valeur au-delà de laquelle les décisions économiques ou le
jugement fondé sur les comptes sont susceptibles d’être influencés. Il est
déterminé lors de la planification de l’audit. Les normes font référence au
jugement professionnel pour sa détermination. Les bases de calcul évoquées sont
les résultats nets ou courants, le chiffres d’affaires les capitaux propres ou
l’endettement net. Le choix de ces critères dépend notamment de la structure
des comptes, du secteur d’activité, de la structure de l’actionnariat.</p>
<p class="MsoNormal">Il peut être la plus petite des trois valeurs
suivantes : 1% du chiffre d’affaires, 10% du résultat net et 5% des
capitaux propres.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-54971912025992973832020-09-12T08:56:00.006+02:002020-09-12T08:56:55.673+02:00Seul de rentabilité (lexique de contrôle de gestion)<p class="MsoNormal"><!--[if gte mso 9]><xml>
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</xml><![endif]-->Niveau d’activité qui permet à l’entreprise d’atteindre un
résultat nul ou, ce qui est équivalent, à une marge sur coûts variables
permettant de couvrir ou d’absorber les coûts fixes. Il peut être exprimé en
nombre d’unités ou en chiffre d’affaires. Il est également appelé point mort ou
chiffre d’affaires critique.</p>
<p class="MsoNormal">Son calcul nécessite de distinguer les <span style="color: red;">coûts fixes</span> des <span style="color: red;">coûts
variables</span>. Son interprétation est délicate lorsque l’entité fabrique
plusieurs produits / service ; le point mort calculé n’est juste que
si le mix produits (répartition des ventes entre les produits) n’est pas
modifié.</p>
<p class="MsoNormal">Une variante consiste à prendre en considération le coût du
capital. Le point mort alors obtenu correspond à un niveau d’activité
permettant de rémunérer l’actionnaire ou de créer une valeur nulle (voir <span style="color: red;">EVA</span>), perspective plus réaliste que le simple
équilibre pour de nombreuses organisations.</p><p class="MsoNormal"> <a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-82130858451090960342020-09-12T08:50:00.001+02:002020-09-12T08:50:59.496+02:00Reprévision (lexique de contrôle de gestion)<p class="MsoNormal">Dans le cadre du <span style="color: red;">processus
budgétaire</span>, démarche consistant à mettre à jour en cours d’année les
prévisions et objectifs. Afin d’éviter toutes confusions avec les objectifs ou
prévisions initiales les nouvelles estimations sont aussi désignées par le
terme de « réestimates ».</p>
<p class="MsoNormal">Une reprévision faite au début du mois de mai sur la base
des réalisations des quatre premiers mois pourra être désignée par l’expression
« 4+8 », la dernière reprévision étant appelée <a href="https://la-societe-de-l-evaluation.blogspot.com/2020/09/aterrissage-lexique-de-controle-de.html"><span style="color: red;">atterrissage</span></a>.</p><p class="MsoNormal"> <a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-86572030145349640142020-09-12T08:37:00.005+02:002020-09-12T08:37:53.819+02:00Pilotage (lexique de contrôle de gestion)<p class="MsoNormal">Métaphore fréquemment utilisée pour désigner le contrôle de
gestion. L’expression « pilotage de la performance » permet d’éviter
la référence au contrôle (dans le sens de vérification) et de valoriser le
processus ainsi que le manager « aux commandes ». Le pilotage ne fait
référence qu’à un mode de contrôle, le contrôle par les résultats, en
négligeant les contrôles comportementaux (formels ou informels).</p>
<p class="MsoNormal">Cette métaphore fait l’objet de critiques, l’organisation ne
se dirigeant pas comme un véhicule. Le <span style="color: red;">courant critique</span>
y voit une illustration de la <span style="color: red;">réification </span>des
objets sociaux.</p>
<p class="MsoNormal">Dans le cadre du <span style="color: red;">processus
budgétaire</span>, le pilotage peut désigner la phase d’exécution du <span style="color: red;">budget</span>, située entre les phases de finalisation et
post-évaluation.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-20337769037886875802020-09-11T10:49:00.005+02:002020-09-11T10:49:54.623+02:00Méthode d'équivalence (lexique de contrôle de gestion)<p><!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
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</p><p class="MsoNormal">Famille de méthodes d’évaluation de coûts. Partant du
principe que pour calculer le coût d’une organisation mono-produit il suffit de
diviser le total des charges par le nombre de produits, ces méthodes
transforment les organisation multi-produits/service en entreprise mono-produit
au moyen de coefficients d’équivalence.</p>
<p class="MsoNormal">Les méthodes plus sophistiquées, telle que la <span style="color: red;">méthode UVA</span>, ne s’appuient pas sur des coefficients directement
calculés entre produits mais sur des coefficients d’équivalence entre
opérations de production associés aux gammes de production.</p>
<p class="MsoNormal">Souvent présentée comme une méthode à part entière, elle peut
cependant être utilisée en complément d’autres méthodes afin de fournir des
analyses plus fines sans pour autant nécessiter d’importantes ressources
complémentaires. Il s’agit d’une des solutions permettant d’affiner une analyse
au moyen de la méthode ABC sans avoir à créer d’activités supplémentaires.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-12009169115066763592020-09-11T10:46:00.001+02:002020-09-11T10:46:03.644+02:00Marge (lexique de contrôle de gestion)<p class="MsoNormal">Différence entre le prix de vente et un <span style="color: red;">coût partiel</span> alors que la différence entre le prix de
vente et un <span style="color: red;">coût complet</span> est appelée résultat. La
marge est parfois désignée par le terme contribution.</p>
<p class="MsoNormal">La marge sert de support à la prise de décision à court
terme. Son évaluation plus simple que celle du résultat.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-64926210287204047202020-09-11T10:32:00.003+02:002020-09-11T10:54:12.493+02:00Coût variable (lexique de contrôle de gestion)<p class="MsoNormal"><!--[if gte mso 9]><xml>
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<![endif]-->Coût dont le montant total augmente avec le volume
d’activité. Le coût variable unitaire est généralement considéré comme fixe
sauf à prendre en considération des économies ou des déséconomies d’échelle qui
le rendraient respectivement décroissant ou croissant. Ainsi le coût matière
par unité produite peut être décroissant (économie d’échelle) si le volume des
achats permet de négocier des prix plus faible ou croissant si les coûts
d’approvisionnement augmentent avec la nécessité de solliciter des fournisseurs
plus éloignés pour fournir les volumes requis (déséconomie d’échelle).</p>
<p class="MsoNormal">Lorsque ce coût comprend une composante fixe, on parle de coût
semi-variable. Dans le cas de la maintenance, la maintenance préventive est
considérée comme fixe (les équipements sont vérifiés systématiquement selon un
rythme prédéfini) alors que la maintenance curative qui consiste à réparer les
pannes est considérée comme variable, fonction du niveau d’activité. Dans sa
globalité, la maintenance représente donc un coût semi-variable.</p>
<p class="MsoNormal">La notion de coût variable pose la question du facteur
explicatif de la variabilité. Dans le cas d’un coût de prise de commande, le
coût total peut être expliqué principalement par le nombre de commandes prises
mais des facteurs complémentaires peuvent impacter le niveau des coûts tels que
le nombre de lignes de commandes ou les comptes clients créés. Une application
fine de l’évaluation des coûts nécessiterait alors de dissocier les deux
composantes pour éviter les phénomènes de subventionnement (coût des petites
séries supportés par les plus grandes).</p>
<p class="MsoNormal">La méthode des coûts variables encore appelée direct
costing, direct costing simple ou méthode des coûts opérationnels ne prend en considération que les charges variables. La marge sur coûts variables (différence entre le prix et le coût variable) est comparée aux coûts fixes.<br /></p>
<p class="MsoNormal">Cette méthode est directement associée à la notion de <span style="color: red;">seuil de rentabilité</span> ou de <span style="color: red;">point
mort</span>.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-30622203776360067872020-09-11T10:27:00.002+02:002020-09-11T10:27:15.820+02:00Coût partiel (lexique de contrôle de gestion)<p class="MsoNormal"><!--[if gte mso 9]><xml>
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</xml><![endif]--> Ensemble de techniques ne prenant en considération qu’une
partie des charges de l’entité par opposition au coût complet. Les méthodes
entrant dans cette catégorie sont les méthodes des <span style="color: red;">coûts
variable</span><span style="color: red;">s</span>, <span style="color: red;">coûts directs </span>et des <span style="color: red;">coûts spécifiques</span>.</p>
<p class="MsoNormal">La comparaison du coût partiel au prix permet de calculer
une <span style="color: red;">marge </span>(ou contribution).</p>
<p class="MsoNormal">Ces méthodes sont plus simples à mettre en œuvre que la
plupart des méthodes en coûts complets. Elles permettent les prises de décision
à court terme. Toute vente additionnelle permettant de dégager une marge
positive contribue à augmenter le résultat de l’entité. A plus long terme, il
est nécessaire de s’assurer que le résultat de la vente est également positif,
c’est-à-dire qu’elle permet bien de couvrir l’ensemble des coûts et non pas
seulement une catégorie.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-78107115313454693352020-09-11T10:19:00.005+02:002020-09-11T10:19:48.490+02:00Coût (lexique de contrôle de gestion)<p><!--[if gte mso 9]><xml>
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</p><p class="MsoNormal">Ensemble des <span style="color: red;">charges </span>associées
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responsabilités</span>, marché). Par exemple, la réalisation d’une prestation
consommera du temps (opérateurs et encadrement), des équipements, des fonctions
support (commercial, bureau d’études, administratif).</p>
<p class="MsoNormal">Le coût peut être évalué de manière prévisionnelle (<span style="color: red;">coût standard</span>) ou rétrospective (coût historique). Son
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et des modalités de mise en œuvre (choix des <span style="color: red;">unités
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certaines pouvant être exclues (<span style="color: red;">charges non
incorporables</span>) et d’autres ajoutées (<span style="color: red;">charges
supplétives</span>).</p>
<p class="MsoNormal">Le contrôleur de gestion déterminera la méthodologie à
mettre en œuvre en fonction des décisions à prendre : court terme / long
terme par exemple. Le coût est utilisé pour prendre des décisions du
type : tarification, décision d’externalisation (make or buy), mesure de
performance, choix d’investissement, établissement de budget.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p><p class="MsoNormal"> </p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-47496651832082165082020-09-10T16:13:00.000+02:002020-09-10T16:13:01.382+02:00Comptabilité de gestion (lexique de contrôle de gestion)<p class="MsoNormal"><!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
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<w:LsdException Locked="false" Priority="52"
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<w:LsdException Locked="false" Priority="46"
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<w:LsdException Locked="false" Priority="52"
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<w:LsdException Locked="false" Priority="46"
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</xml><![endif]--> Dénomination employée depuis le début des années 1990 pour
désigner l’ensemble des techniques d’évaluation des <span style="color: red;">coûts</span>.
Cette dénomination qui se substitue à celle de <span style="color: red;">comptabilité
analytique</span> révèle le passage d’une perspective technocratique à une
perspective managériale, une comptabilité destinée au manager. Le contrôleur de
gestion devient un <a href="https://la-societe-de-l-evaluation.blogspot.com/2020/09/business-partner-lexique-de-controle-de.html"><span style="color: red;">business partner</span></a>.</p>
<p class="MsoNormal">Elle peut être définie par ses utilisations ou par comparaison
à la comptabilité financière.</p>
<p class="MsoNormal">La connaissance des coûts permet de les maîtriser, les
réduire, de fixer les prix de vente. Il est ainsi possible de gérer son
portefeuille de produits, de clients ou de mesurer la performance de <span style="color: red;">centres de responsabilité</span>.</p>
<p class="MsoNormal">Quand la comptabilité de gestion est comparaison à la
comptabilité financière, la plus grande liberté dans l’évaluation des coûts est
soulignée. Il existe en effet une grande variété de techniques et de modalités
de mise en œuvre. Lorsque la comptabilité de gestion est utilisée pour
l’établissement des comptes, cette liberté est réduite comme dans le cas de l’évaluation
des stocks : les coûts de sous-activité ou les frais généraux ne doivent
par exemple pas être pris en considération. Autre distinction, les informations
relatives aux coûts sont de nature plus confidentielle, destinées aux managers
alors que la comptabilité financière est plus orientée vers l’extérieure (e.g.
Etat, banquiers, fournisseurs, clients).</p>
<p class="MsoNormal">La comptabilité de gestion recouvre une grande diversité de
méthodes classées en deux catégories : les <span style="color: red;">coûts
partiels</span> et les <span style="color: red;">coûts complets</span>.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-2713633455967263142020-09-10T12:14:00.003+02:002020-09-10T12:14:18.582+02:00Business Partner (lexique de contrôle de gestion)<p class="MsoNormal"><!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
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<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
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<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
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<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
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<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
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<w:LsdException Locked="false" Priority="46"
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<w:LsdException Locked="false" Priority="46"
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Name="List Table 6 Colorful Accent 6"/>
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</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Tableau Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
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mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
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<![endif]-->Expression utilisée pour décrire un type d’évolution des
fonctions support vers plus de proactivité par la fourniture de prestations à
forte <span style="color: red;">valeur ajoutée</span>.</p>
<p class="MsoNormal">Alors qu’un <i style="mso-bidi-font-style: normal;">credit
manager</i> conventionnel est habituellement considéré par les équipes
commerciales comme celui qui refuse une vente pour cause de doutes sur la
solvabilité du client, le <i style="mso-bidi-font-style: normal;">credit manager</i>
« <i style="mso-bidi-font-style: normal;">business partner</i> »
proposera des solutions pour que la transaction se fasse (e.g. financement par
un tiers, prise de garanties, modifications de la prestation).</p>
<p class="MsoNormal">Une analyse de la valeur des fonctions support se traduit
par une distinction des missions à faible valeur ajoutée, devant être
automatisées voire externalisées, des missions à plus forte valeur ajoutée
dédiées aux <i style="mso-bidi-font-style: normal;">business partners</i>. Cette
évolution induit toutefois un risque d’immixtion dans le domaine de responsabilité
des managers opérationnels et une perte de crédibilité en cas d’échec.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-70967341694702098162020-09-10T12:10:00.004+02:002020-09-10T12:19:32.892+02:00Budget flexible (lexique de contrôle de gestion)<p class="MsoNormal">Pratique consistant à adapter le <span style="color: red;">budget</span>
au niveau d’activité. Elle nécessite de dissocier dans les prévisions les
éléments fixes (<span style="color: red;">coûts fixes</span>) des éléments variables
(<span style="color: red;">coûts variables</span>).</p>
<p class="MsoNormal">Cela permet, dans une certaine mesure, d’adapter le budget
aux évolutions de l’environnement subies entre la période de prévision et
l’exécution. Rappelons néanmoins que la détermination du comportement des
charges ou des coûts (fixes/variables) est délicate.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-15029124137828323122020-09-10T12:01:00.001+02:002020-09-10T12:01:08.331+02:00Budget Base Zéro (BBZ) (lexique de contrôle de gestion)<p class="MsoNormal">Démarche de réduction des charges développée à la fin des
années 1960 aux Etats-Unis. Le processus qui devrait consister à traduire le
plan stratégique et les plan opérationnels dans les budgets est fréquemment
réduit au report des charges d’une année à l’autre en tentant d’augmenter ses
marges de manœuvre (matelas ou <i style="mso-bidi-font-style: normal;"><span style="color: red;">slack</span></i><span style="color: red;"> budgétaire</span>).</p>
<p class="MsoNormal">Dans sa version caricaturée, le Budget base zéro (BBZ)
consiste à demander à chaque responsable budgétaire (e.g. responsable de
service, d’unité opérationnelle) de repartir d’une feuille blanche pour
justifier toutes les ressources demandées.</p>
<p class="MsoNormal">La démarche originale est en réalité plus subtile. Après
avoir décomposé son activité en missions, le responsable budgétaire doit
formaliser pour chacune d’entre elles les différentes options envisageables (e.g.
faire ou faire faire) et d’éventuels compléments. Les options sont par nature
exclusives (i.e. A ou B) et les compléments peuvent être associés à des options
particulières. A chaque proposition sont associés les moyens nécessaires pour
aboutir à un classement sur la base d’une analyse coût/avantage. Lors de la
consolidation des budgets, les missions les moins bien classées peuvent être
abandonnées. </p>
<p class="MsoNormal">Après avoir fait l’objet d’un certain engouement, le BBZ est
peu mise en œuvre car il alourdit un processus budgétaire déjà considéré comme
trop complexe.</p><p class="MsoNormal"> <a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-66524124460214685452020-09-10T11:58:00.003+02:002020-09-10T11:58:43.634+02:00Budget (lexique de contrôle de gestion)<p class="MsoNormal"> Dans le langage commun, ensemble de dépenses pr<a style="mso-comment-date: 20170308T1728; mso-comment-reference: OdLV_1;">évues ou
réalisées (budget loisirs).</a><span class="MsoCommentReference"><span style="font-size: 8.0pt; line-height: 115%;"><a class="msocomanchor" href="#_msocom_1" id="_anchor_1" name="_msoanchor_1"></a><span style="mso-special-character: comment;"></span></span></span></p>
<p class="MsoNormal">Dans les organisations, le terme budget fait le plus souvent
référence au processus budgétaire dans son ensemble, qui consiste en des prévisions
chiffrées pour une période donnée, généralement l’année, qui permettent
l’établissement d’états de synthèse prévisionnels (budget de trésorerie, <span style="color: red;">compte de résultat</span>, <span style="color: red;">bilan </span>et
<span style="color: red;">tableau des flux de trésorerie</span>).</p>
<p class="MsoNormal">Le processus budgétaire s’inscrit dans la suite du processus
de planification stratégique (prévisions à long terme) et de l’établissement
des plans opérationnels (prévisions à moyen terme). Il consiste en trois phases
principales : finalisation (établissement des prévisions), exécution (comparaison
des réalisations aux prévisions pour engager, si nécessaire, des actions
correctives) et post-évaluation (évaluation des performance et sanctions).</p>
<p class="MsoNormal">Ce processus fait l’objet de nombreuses critiques (e.g.
lourd, prévisions trop éloignées des réalisations, déconnecté de la stratégie,
trop ou pas assez financier selon les points de vue). Ainsi il existe de
nombreuses démarches alternatives ou propositions d’amélioration : <span style="color: red;">rolling forecast</span>, <span style="color: red;">budget base
zéro </span>(BBZ), Activity-Based Budgeting (ABB) ou la rationalisation des
choix budgétaire (<span style="color: red;">RCB</span> ou PPBS pour Planning,
Programming, Budgeting System).</p><p class="MsoNormal"> <a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a></p><div style="mso-element: comment-list;"><hr align="left" class="msocomoff" size="1" width="33%" />
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-14030312642700456252020-09-10T11:56:00.001+02:002020-09-10T11:56:12.684+02:00Beyond Budgeting (lexique de contrôle de gestion)<p class="MsoNormal"><!--[if gte mso 9]><xml>
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</xml><![endif]-->Evolution du processus budgétaire dont la dénomination a été
abusivement traduite en français par « gestion sans budget » plutôt
qu’« au-delà du budget » ; il s’agit en réalité d’un ensemble de
préconisations censées rendre le <span style="color: red;">budget </span>plus
efficace. Si les constats fondant les propositions sont convergents, les
préconisations sont plus hétérogènes.</p>
<p class="MsoNormal">Il est reproché au budget d’avoir été développé dans un
environnement stable d’organisations hiérarchiques centralisées. Il serait déconnecté
de la stratégie, centré sur le fonctionnement interne de l’organisation et
entretiendrait la confusion entre prévisions et objectifs.</p>
<p class="MsoNormal">Le cas de la banque suédoise Svenska est souvent mobilisé
pour illustrer les préconisations du <i style="mso-bidi-font-style: normal;">beyond
budgeting</i>. Les agences de cette banque à la structure très plate sont
classées chaque année selon différents critères. L’objectif assigné est de ne
pas être durablement en bas de classement. Les boni collectifs induisent une forte
pression sociale sur les entités les moins performantes grâce à une grande
transparence sur les niveaux de performance atteints. Plus fréquemment, la
gestion sans budget est associée à des pratiques telles que les budgets
glissants (ou <span style="color: red;">rolling forecast</span>) avec une maille
d’analyse plus grossière afin d’alléger le processus qui permet une discussion trimestrielle
de la stratégie plutôt qu’annuellement.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-27916059342798632662020-09-10T11:52:00.005+02:002020-09-10T11:52:55.608+02:00Balanced Scorecard (lexique de contrôle de gestion)<p> <!--[if !mso]>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
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</p><p class="MsoNormal">Type de <span style="color: red;">tableau de bord</span>
proposé en 1992 par Kaplan et Norton ; Il est aussi appelé tableau de bord
prospectif ou tableau de bord équilibré. La dénomination de tableau de bord
stratégique est plus discutable, ce type de tableau de bord n’étant pas
nécessairement un <i style="mso-bidi-font-style: normal;">balanced scorecard</i>.</p>
<p class="MsoNormal">La caractéristique principale de ce type de tableau de bord
est l’approche multi-dimensionnelle de la performance sur laquelle il s’appuie.
Quatre perspectives sont habituellement retenues : financière, clients,
processus internes et apprentissage et croissance. Le tableau est dit équilibré
car il ne se focalise pas uniquement pas sur la seule performance financière et
prospectif car ses autres facettes de la performance doivent permettre de
garantir une performance financière à long terme. D’autres facettes peuvent
être retenue, en fonction des finalités de l’organisation : à titre
d’exemples, la facette orientation patient peut être substituée à l’orientation
client pour un hôpital ou l’empowerment (i.e. l’implication) des salariés
pourra constituer une facette supplémentaire.</p>
<p class="MsoNormal">Le déploiement du <i style="mso-bidi-font-style: normal;">balanced
scorecard</i> s’inscrit dans le cadre plus global de la planification
stratégique avec la formalisation d’une carte stratégique qui articule les
différentes facettes de la performance.</p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhq4_Jj2670VhDC7FV0ahbWCS3XFJqpMT9z9KqVFND6h_YKJrFKSROKpL-d0K8iWBTAkr4907yFPnYPR-bmuGXXwDd8SOAv8d44W0AtemGhHw9xGGkpiOs9p96SCaDuDcunzcvn6wpuURI/s1252/2020+09+BSC.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="577" data-original-width="1252" height="184" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhq4_Jj2670VhDC7FV0ahbWCS3XFJqpMT9z9KqVFND6h_YKJrFKSROKpL-d0K8iWBTAkr4907yFPnYPR-bmuGXXwDd8SOAv8d44W0AtemGhHw9xGGkpiOs9p96SCaDuDcunzcvn6wpuURI/w400-h184/2020+09+BSC.jpg" width="400" /></a></div>
<p class="MsoNormal">La capacité d’innovation de l’organisation doit permettre
d’améliorer les processus, puis la satisfaction client et, enfin, la
performance financière.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of authorities"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="macro"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="toa heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
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</p><p class="MsoNormal">Mise à jour des prévisions (« reprévision ») réalisées
en fin d’exercice budgétaire afin de confirmer les objectifs annoncés aux
parties prenantes et plus particulièrement aux investisseurs ; cette
pratique permet ensuite d’affiner la communication financière (e.g.
avertissement sur les résultats ou révision à la hausse) ou d’engager des actions
correctives afin de respecter les engagements pris. Ces actions sont autant de
signaux (voir <span style="color: red;">théorie du signal</span>) envoyés par les
dirigeants aux investisseurs afin de réduire l’<span style="color: red;">asymétrie
d’information</span>.</p>
<p class="MsoNormal">Les ressources significatives mobilisées par les services de
contrôle de gestion afin de réaliser ces mise à jour sont donc justifiées par
la nécessité d’une communication financière de qualité garante de la bonne
valorisation des titres de l’entreprise.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-54229433376135706062020-09-10T11:32:00.003+02:002020-09-10T11:32:31.920+02:00Assurance raisonnable (lexique de contrôle de gestion)<p> <!--[if gte mso 9]><xml>
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</p><p class="MsoNormal">Niveau d’assurance le plus élevé qu’un auditeur peut
fournir, l’assurance absolue ne pouvant pas être atteinte compte tenu des
limites propres à la démarche d’audit. Les normes professionnelles des <span style="color: red;">experts comptables </span>qualifient de modérée le niveau
minimum d’assurance.</p>
<p class="MsoNormal">L’expression de cette opinion repose sur le respect de
normes professionnelles ou <span style="color: red;">référentiels</span> tels les
normes d’exercice professionnel (NEP) de la Compagnie Nationale des <span style="color: red;">Commissaires aux Comptes </span>(<span style="color: red;">CNCC</span>)
ou le référentiel intégré de contrôle interne de l’<span style="color: red;">IFACI</span>
(Institut Français de l’Audit et du Contrôle Interne).</p>
<p class="MsoNormal">A titre d’exemple, le commissaire aux comptes a une obligation
de moyens, non de résultat ; il ne doit donc pas vérifier toutes les
opérations, ni rechercher systématiquement toutes les erreurs et irrégularités.
Son objectif est d'obtenir l'assurance raisonnable que les comptes ne
comportent aucune anomalie significative. A cette fin, il vérifie par sondages
ou au moyen d’autres méthodes de sélection, les éléments justifiant des
montants et informations figurant dans les comptes annuels.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-74884304552458756232020-09-10T11:28:00.001+02:002020-09-10T11:28:14.384+02:00Asset light (lexique de contrôle de gestion)<p> <!--[if gte mso 9]><xml>
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</p><p class="MsoNormal">Modalité de mise en œuvre d’une stratégie consistant à
alléger la structure financière de l’entreprise et plus précisément à réduire
l’actif (<span style="color: red;">actif immobilisé</span> et <span style="color: red;">actif circulant</span>). Une solution alternative à
l’immobilisation des actifs est le recours à la location (simple par opposition
à la location financement). Pour l’actif circulant, des leviers d’action sont
la réduction des stocks ou des créances en ayant, par exemple, recours au
pré-paiement (e.g. coffret cadeau).</p>
<p class="MsoNormal">Cette modalité de mise en œuvre de la stratégie peut être
considérée de manière défensive ou offensive.</p>
<p class="MsoNormal">Selon la perspective défensive, c’est un moyen dans des
industries matures d’améliorer les indicateurs financiers (e.g. ROA, ROE, EVA).
Dans le secteur bancaire, plutôt que de porter les prêts distribués pendant
toute leur durée de vie en générant des marges, le modèle <i style="mso-bidi-font-style: normal;">asset light</i> conduit les banques à se séparer de leur portefeuille
de prêts en les titrisant. L’essentiel des produits perçu n’est donc plus lié aux
marge de crédit mais aux commissions perçues lors de la réalisation des prêts
majoré ou minorées de la plus ou moins-value réalisée lors du transfert des
prêts. Il s’agit également un moyen d’améliorer les ratios de solvabilité
propres au secteur bancaire. Dans la distribution ou l’hôtellerie, la
perspective <i style="mso-bidi-font-style: normal;">asset light</i> pousse les
opérateurs à se séparer de leurs activités immobilières. Le parc immobilier
n’est plus détenu en propre mais loué.</p>
<p class="MsoNormal">Dans une perspective offensive, c’est un moyen de développer
rapidement une activité, sans disposer de ressources financières. AirBnb sans
être propriétaire d’une seule chambre met à disposition de ses clients la plus
importante des offres d’hébergement. De même BlaBlaCar n’est propriétaire
d’aucun véhicule ou les vendeurs de coffrets cadeau n’ont jamais acheté une
seule des prestations qu’ils ont vendues.</p>
<p class="MsoNormal">Il est à noter que la révision de la norme IFRS 16 relative
aux contrats de location limite l’intérêt du recours aux contrats de location
avec l’inscription à l’actif d’un droit d’utilisation et au passif d’une dette
de loyer. Les hôteliers retrouveront à leur actif les hôtels pris en location ce
qui ne sera pas le cas des prestataires tel AirBnB.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-48173270092955761232020-09-10T11:25:00.000+02:002020-09-10T11:25:06.301+02:00Alerte (lexique de contrôle de gestion)<p> <!--[if gte mso 9]><xml>
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</p><p class="MsoNormal">Procédure visant à anticiper les difficultés rencontrées par
une organisation. Trois procédures différente peuvent être distinguées selon
leur initiateur : le <span style="color: red;">commissaire aux comptes</span>,
le <span style="color: red;">comité social et économique </span>(antérieurement comité
d’entreprise) ou le président du TGI (tribunal de grande instance).</p>
<p class="MsoNormal">Le commissaire aux comptes doit informer les dirigeants des
faits de nature à compromettre la continuité de l’exploitation relevés lors de
l’accomplissement de sa mission. Les critères peuvent être financiers (e.g.
pertes, trésorerie dégradée) ou non (perte d’un client important, conflit
social, litige en cours).</p>
<p class="MsoNormal">Le comité social et économique dispose du droit de mettre en
œuvre une procédure d’alerte des dirigeants s’il a connaissance de faits de
nature à affecter de manière préoccupante la situation économique de
l’entreprise.</p>
<p class="MsoNormal">Lorsque la société connaît des difficultés de nature à
compromettre la continuité de l'exploitation, ses dirigeants peuvent être
convoqués par le président du tribunal de grande instance pour envisager des
mesures de redressement. En l’absence de réponse satisfaisante et si la société
remplit les conditions pour faire l’objets d’un redressement ou d’une
liquidation judiciaire, le président du tribunal en informe le ministère public
qui est habilité à saisir le tribunal en vue de l’ouverture d’une telle
procédure.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-72838616633711528242020-09-10T11:16:00.004+02:002020-09-10T11:17:22.943+02:00Activity-Based Management (ABM) (lexique de contrôle de gestion)<p> <!--[if gte mso 9]><xml>
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</p><p class="MsoNormal">Ensemble de pratiques s’appuyant sur l’information produite
par l’<span style="color: red;">Activity-Based Costing</span>. L’ABM opérationnel
vise à améliorer l’<span style="color: red;">efficacité</span> et l’<span style="color: red;">efficience</span> des activités alors que l’ABM stratégique
ambitionne de faire évoluer le mix des activités de l’organisation afin de se
focaliser sur les activités créatrices de valeur permettant de générer des
revenus additionnels.</p>
<p class="MsoNormal">Au niveau des activités, le suivi d’indicateurs non
financiers (e.g. qualité, délais, productivité) complète l’analyse des coûts. Cette
vision opérationnelle est associée au passage de l’ère de la <span style="color: red;">comptabilité analytique</span> à celle de la <span style="color: red;">comptabilité de gestion</span>, avec la mise à disposition du
manager opérationnel des informations lui permettant de fiabiliser sa prise de
décision.</p>
<p class="MsoNormal">La gestion du portefeuille d’activités repose sur l’analyse
de la <span style="color: red;">valeur </span>créée par les activités avec pour objectif
le développement des activités créatrices de valeur et la réduction ou la
suppression des autres. La politique de prix (pricing) qui en découle est
également associée à l’ABM tout comme l’analyse de la profitabilité du
portefeuille de clients.</p>
<p class="MsoNormal">Les pratiques attachées à l’ABM sont fluctuantes. La
modification des caractéristiques des produits, la budgétisation fondée sur les
activités ou Activity-Based Budgeting (ABB), mais aussi l’analyse des relations
avec les fournisseurs en prenant en considération l’ensemble des coûts associés
(e.g. stockage, mode de passation de commande et de règlement, fréquence des
livraisons) sont également rattachées à l’ABM.</p><p class="MsoNormal"><a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> <br /></p>
Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-75320132110582556052020-09-10T11:12:00.003+02:002020-09-10T11:12:58.418+02:00Activity-Based Costing (ABC) (lexique de contrôle de gestion)
<br />
<div class="MsoNormal">
Méthode d’évaluation en <span style="color: red;">coût complet</span>,
proposée par le CAM-I (<i style="mso-bidi-font-style: normal;">Computer Aided
Manufacturing-International</i>), groupe de réflexion nord-américain. La
technique est résumée par le principe suivant : les ressources sont
consommées par les <span style="color: red;">activités</span> qui sont consommées
par les <span style="color: red;">objets de coût</span>. L’ABC recouvre des
pratiques hétérogènes : par exemple, le regroupement d’activités en <span style="color: red;">processus</span> est parfois présenté comme une contribution
majeure de l’approche alors que d’en d’autres présentations, le concept de
processus est ignoré.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
L’analyse fine de certains coûts permet de les rendre
directs par rapport aux <span style="color: red;">objets de coûts</span>. Ainsi
les coûts de la comptabilité fournisseurs qui pouvaient être noyés dans la
masse des frais administratifs peuvent être rendus directs en les rattachant au
processus d’approvisionnement.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
L’ABC peut être associée au passage de la <span style="color: red;">comptabilité analytique</span> à la <span style="color: red;">comptabilité
de gestion</span>, le passage d’un outil technocratique à un outil au service
des managers développé par un contrôleur de gestion devenu <span style="color: red;">business partner</span>. Un autre de ses intérêts est de
mettre au cœur de l’organisation les activités qui sont censées être plus
stables que les produits qui sont en perpétuelle évolution, le produit étant
une combinaison d’activités.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Plusieurs critiques sont régulièrement formulées à
l’encontre de cette méthode. Le recensement des activités est un processus long
qui devrait être renouvelé régulièrement afin d’assurer la maintenance de la
méthode. Une fois implantée la mise en œuvre de l’ABC est lourde à cause du
volume de données à collecter. Enfin, les solutions habituellement adoptées ne
prennent pas en considération la <span style="color: red;">sous-activité</span>.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
De nombreux concepts sont associés à la méthode : l’<span style="color: red;">Activity-Based Management</span> (ABM), la <span style="color: red;">chaîne de valeur</span>, l’<span style="color: red;">externalisation</span>,
ou encore le <i style="mso-bidi-font-style: normal;"><span style="color: red;">benchmarking</span></i>.
Un des promoteurs de l’ABC propose une évolution avec le <span style="color: red;">Time-Driven Activity-Based Costing</span> (TDABC).</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> </div>
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Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/>
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<![endif]-->Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-3032246042969329012020-09-10T11:08:00.001+02:002020-09-10T11:08:44.959+02:00Activité (lexique de contrôle de gestion)<br />
<div class="MsoNormal">
Ensemble d’actions ou de tâches élémentaires réalisées par
un individu ou un groupe, faisant appel à un savoir-faire spécifique permettant
de fournir à partir d’<i style="mso-bidi-font-style: normal;">inputs</i> un <i style="mso-bidi-font-style: normal;">output</i> interne ou externe. L’activité
est l’unité de base de l’<span style="color: red;">Activity-Based Costing</span>.
Elle est, dans une certaine mesure, comparable aux <span style="color: red;">centres
d’analyse</span> de la méthode éponyme ou aux postes de la <span style="color: red;">méthode UVA</span>.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Les activités primaires, directement consommées par les <span style="color: red;">objets de coût</span>, peuvent être distinguées des activités
secondaires qui fournissent un output consommé par d’autres activités. En
poursuivant le parallèle avec la méthode des centres d’analyse, les activités
primaires sont à rapprocher des <span style="color: red;">centres principaux</span>
et les activités secondaires des <span style="color: red;">centres auxiliaires</span>.
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Afin de mettre l’accent sur son output, sa contribution, au
fonctionnement de l’organisation, l’activité est de préférence désignée par un
verbe d’action (e.g. établir une facture, relancer un client). Elles sont
recensées dans un dictionnaire des activités.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="https://la-societe-de-l-evaluation.blogspot.com/p/lexique-de-controle-de-gestion.html">Retour à la liste des entrées</a> </div>
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<![endif]-->Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-11655760390118786522020-09-10T11:04:00.001+02:002020-09-10T11:04:15.000+02:00Accountability (lexique de contrôle de gestion)
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Obligation d'un individu ou d'une organisation de rendre
compte de son activité, d’en accepter la responsabilité et de divulguer ses
résultats de manière transparente. La reddition des comptes, la transparence et
la responsabilité sont associées à l’<i style="mso-bidi-font-style: normal;">accountability</i>.
Les dispositifs d’<i style="mso-bidi-font-style: normal;">accountability</i> visent
à garantir que les objectifs assignés à la partie devant rendre compte seront
atteints dans le respects des normes, standards et conventions. Ainsi les
dirigeants doivent-ils rendre des comptes à leurs actionnaires, les élus à
leurs électeurs mais aussi le manager à son supérieur hiérarchique.</div>
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<br /></div>
<div class="MsoNormal">
Les dispositifs mis en œuvre pour assurer une convergence
entre les comportements et les résultats attendus sont nombreux : les
effets de réputation, la menace de sanctions judiciaire, administrative ou
électorale, les divers mécanismes de sanction/récompense.</div>
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<br /></div>
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Les limites d’un dispositif d’<i style="mso-bidi-font-style: normal;">accountability</i> ne sont pas nécessairement intrinsèque au dispositif
mais plus souvent la conséquence de la difficulté d’aligner les dispositifs propres
à chaque <span style="color: red;">partie prenante</span>.</div>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
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<![endif]-->Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.comtag:blogger.com,1999:blog-575636513625828133.post-6134985349314943672018-12-09T23:35:00.001+01:002018-12-09T23:35:02.598+01:00Quand révéler ses coûts crée de la valeur<div class="separator" style="clear: both; text-align: left;">
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" /></div>
<div style="text-align: left;">
<span style="margin: 0px;"><span style="font-family: Arial, Helvetica, sans-serif;"><a href="https://www.julesjenn.com/" target="_blank">Jules et Jen</a> ne manque pas de mettre en avant sur son site sa politique RSE
(fabrication en Europe, dans des ateliers à taille humaine)<span style="margin: 0px;"> </span>mais, de manière plus surprenante,
l’entreprise communique également ses coûts 43,84€ pour cette paire de chaussures vendue 95€.</span></span></div>
<div style="text-align: left;">
<span style="margin: 0px;"><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<h3 style="text-align: left;">
<span style="margin: 0px;"><span style="font-family: Arial, Helvetica, sans-serif;">Moins d'intermédiaires pour des prix plus serrés</span></span></h3>
<div style="text-align: left;">
<span style="margin: 0px;"><span style="font-family: Arial, Helvetica, sans-serif;">La vente directe en ligne est un moyen que la marque pourrait utiliser pour s'accaparer la marge du distributeur, lorsqu'elle ne
dispose pas de son propre réseau. Pourtant, alors que le produit est susceptible d'être vendu 220€ chez un distributeur conventionnel, la marque responsable préfère restituer ce gain (125€) à son client.</span></span></div>
<div style="text-align: left;">
<span style="margin: 0px;"><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<h3 style="text-align: left;">
<span style="margin: 0px;"><span style="font-family: Arial, Helvetica, sans-serif;">Un bénéficiaire oublié : l'Etat</span></span></h3>
<div style="text-align: left;">
<span style="font-family: Arial, Helvetica, sans-serif;">Plus surprenant, dans cet exemple, la TVA <span style="-webkit-text-stroke-width: 0px; background-color: transparent; color: black; display: inline !important; float: none; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;">(15,83€) </span>n'est pas mise en avant alors qu'elle représente une part du prix de vente quasiment équivalente au coût des matières ou de confection (respectivement 20,20€ et 22,80€). Cet oubli suggère au moins deux remarques :</span></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><ul>
<li><div style="text-align: left;">
la marge apparente du fabricant est surévaluée;</div>
</li>
<li><div style="text-align: left;">
payer ses taxes (ici la TVA) ne créerait pas de valeur pour le consommateur.</div>
</li>
</ul>
<div style="text-align: left;">
Et comment interpréter la mise en exergue des 0,84€ de frais de transport? Est-ce un moyen de signaler l'empreinte écologique maîtrisée du produit? </div>
</span>Olivier de La Villarmoishttp://www.blogger.com/profile/08565434575954352836noreply@blogger.com