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Contrôle de gestion et système d’information dans l’entreprise industrielle.

Published online by Cambridge University Press:  17 August 2016

André de Bethune*
Affiliation:
Chargé de Recherches au Centre de Perfectionnement dans la Direction des Entreprises de l’Université de Louvain
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Extract

L’analyse économique traditionnelle, lorsqu’elle examine le comportement de l’entreprise, se concentre sur les réactions des dirigeants face aux forces du marché et cette analyse aboutit aux mécanismes de l’établissement des prix en tant que résultante de la loi de l’offre et de la demande. La décision dans l’entreprise consiste alors à adapter la capacité de production de la firme à la demande du marché en fonction des deux contraintes fondamentales qui sont la décroissance de la demande et la loi des rendements décroissants. La maximisation des profits dans le court terme, objectif unique et souverain, proviendra de la règle d’or : égaler la recette marginale au coût marginal de production.

Type
Research Article
Copyright
Copyright © Université catholique de Louvain, Institut de recherches économiques et sociales 1972 

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References

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