ror.org/035xkbk20
Abstracts
Résumé
Reprenant une opposition habituelle court/long terme, nous interrogeons l’inflexion de l’analyse de la rentabilité d’entreprise lorsqu’elle s’écarte de la logique de court terme. L’horizon de calcul n’est qu’un aspect de la question car ce qui prime tout autant est la logique de comptabilisation des éléments. A court terme, cette comptabilisation est trop limitative. Il importe de s’intéresser a minima, ex post, à la comptabilisation des coûts au long du cycle de vie du produit mais surtout, ex ante, au niveau de la conception et d’adopter une démarche conséquentiste pour asseoir une stratégie de Développement Durable d’entreprise.
Mots-clés :
- Anticipation,
- Coût,
- Création,
- Développement Durable,
- Entreprise,
- Long Terme,
- Rationalité,
- Ressources
Abstract
Starting from a standard short term / long term opposition, we put into question the short run profitability analysis for firms. The calculus horizon is only a part of the problem since what does also account is the accountancy of inputs. In the short run, a such accountancy is too narrow. An important thing is to have a look at least, ex post, all along the product’life cycle but the most satisfactory is to stress the point, ex ante, at the conception level. This is consistent with a consequentialism approach aiming a firm strategy of Sustainable Development.
Keywords:
- Anticipation,
- Cost,
- Creation,
- Firm,
- Long Run,
- Rationality,
- Resources,
- Sustainable Development
Resumen
Repitiendo una habitual oposición corto/largo término, preguntamos la inflexión del análisis de la rentabilidad de empresa cuando se diferencia de la lógica a cortoplazo. El horizonte de cálculo no es más que un aspecto de la cuestión para los que prima es la lógica de contabilización de los elementos. A cortoplazo, esta contabilización es demasiado restrictiva. Es importante interesarse tiene mínimos, ex post, contabilización de los costes largo del ciclo de vida del producto pero sobre todo, ex ante, en el nivel concepción y adoptar una enfoque consequentiste para una estrategia de Desarrollo Sostenible de empresa.
Palabras clave:
- Anticipación,
- Coste,
- Creación,
- Desarrollo Sostenible,
- Empresa,
- Largo Plazo,
- Racionalidad,
- Recursos
Appendices
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