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SECTION ONE Introduction to Strategy SECTION TWO Opportunity Analysis SECTION THREE Formulating Marketing Strategies SECTION FOUR Implementation and Control

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SECTION ONE Introduction to Strategy SECTION TWO Opportunity Analysis SECTION THREE Formulating Marketing Strategies SECTION FOUR Implementation and Control

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Présentation Liste des abréviations utilisées Chapitre 1 • Présentation de la comptabilité de gestion 1-Généralités 2- Les coûts A. Définition B. Caractéristiques 3- Le choix des coûts 4- La présentation de la comptabilité de gestion 5- L'informatisation de la comptabilité de gestion Partie 1 Les éléments de base Chapitre 2 • L'inventaire permanent des stocks 1- La na ture des stocks 2- L'inventaire permanent 3-L'évaluation des stocks A. Généralités COMPTABILITE DE GESTION B. La valorisation des sorties et des stocks 4lableau comnparatif des différentes méthodes e Le traitement des charges : les charges incorporées aux coûts 1- Principe 2-Les charges de la comptabilité générale Chapitre 4 A. Les charges incorporables et non incorporables B. Le retraitement des charges incorporables 1) Les charges de substitution 2) L'abonnement des charges 3- Les charges supplétives 4- Schéma récapitulatif 5- La méthode de détermination des charges incorporées Les coûts complets • Le traitement des charges : les charges directes et indirectes Partie 2 1- Le traitement ades charges d'après la méthode des coûts complets 2- Les charges directes et indirectes A. Les charges directes B. Les charges indirectes 3- Le principe de répartition des charges indirectes d'après la méthode des centres d'analyse A. Les centres d'analyse 1) Principe B. La répartition des charges indirectes 2) La cession interne des centres auxiliaires C. L'imputation des charges indirectes 1) Le calcul du coût de l'unité d'euvre et du taux de frais 2) La détermination du coût indirect à imputer aux coûts D. Schéma récapitulatif 4-La méthode de calcul dans les centres d'analyse Chapitre 5 Synthèse corrigée sur la méthode de traitement des charges indirectes 9 Chapitre 6 • Les coûts d'achat 1-Présentation 2-La nature des achats 3-La composition du coùt d'achat Chapitre7• Les coûts de production 1-Presentation Les en-cours 2-La composition du coût de production 3-Les en-cours de production Chapitre 8 • Les produits dérivés 1-Generalites 2- Les produits résiduels 3- Les sous-produits A. La méthode du coût forfaitaire à partir du prix de vente B. La méthode de calcul du coût à partir des charges réelles 4- Synthèse corrigée A. noncé B. Corrigé Chapitre 9 • Les coûts hors production 1- Présentation Sommaire 2- Le coût de distribution 3-Les autres coûts hors production Chapitre,10 Les coûts de revient et les résultats analytiques 1-Les cOûts de revient A. Présentation B. Composition 2- Les résultats analytiques Chapitre 11 La concordance entre le résultat analytique 1- Principe et le résultat comptable 2- La méthode de rapprochement Chapitre 12 Les emballages La production immobilisée Les cessions internes 1-Les emballages A. Définition B. Les emballages perdus C. Les emballages récupérables non identifiables 2-La production immobilisée 3-Les cessions internes A. Définition B. Les prix de cession interne Chapitre 13 • La méthodo logie du calcul des coûts complets 1-La hiérarchie des coûts complets A. L'entreprise commerciale B. L'entreprise industrielle 2-Le schéma de l'enchaînement des coûts complets Chapitre 14 • Synthèse corrigée sur les coûts complets Chapitre 15 1- Généralités Les coûts à base d'activités 2- La méthode de calcul A. Principe B. Le traitement des charges indirectes C. Schéma récapitulatif Chapitre 16 La variabilité des charges 1-Le comportement des charges A. Les charges variables B. Les charges fixes C. Les charges semi-variables D. La mesure de l'activité 2- L'étude statistique du comportement des charges A. La méthode graphique B. La méthode des points extrêmes C. La méthode des moindres carrés 3-L'incidence du niveau d'activité sur les coûts A. Le coût complet global et unitaire B. Les prévisions Chapitre 17 1- Principe C. Les variations d'activité et les conséquences sur les coûts L'imputation rationnelle des charges fixes

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Advertising Perspectives What Is Advertising Today The Evolution of Advertising, The Economic, Social, and Regulatory Aspects of Advertising, The Scope of Advertising: From Local to Global, Crafting Marketing and Advertising Strategies Marketing and Consumer Behavior: The Foundations of Advertising, Market Segmentation and the Marketing Mix: Determinants of Advertising Strategy, Research: Gathering Information for Advertising Planning, Marketing and Advertising Planning: Top-Down, Bottom-Up, and IMC, Planning Media Strategy: Finding Links to the Market, Integrating Advertising with Other Elements of the Communications Mix Relationship Building: Direct Marketing, Personal Selling, and Sales Promotion, Relationship Building: Public Relations, Sponsorship, and Corporate Advertising, Creating Advertisements and Commercials Creative Strategy and the Creative Process, Creative Execution: Art and Copy, Producing Ads for Print, Electronic, and Digital Media, Using Advertising Media Using Print Media, Using Electronic Media: Television and Radio, Using Digital Interactive Media and Direct Mail, Using Out-of-Home, Exhibitive, and Supplementary Media, Re-Positioning a Brand: MasterCard's "Priceless" Campaign, Marketing Plan Outline, Important Terms, IT Credits and Acknowledgments, CR1 Name Index, IN1 Company and Brand Index, IN5 Subject Index, IN12 Advertising Perspectives What Is Advertising Today? What Is Advertising? Communication: What Makes Advertising Unique, The Human Communication Process, 8 Applying the Communication Process to Advertising, Marketing: Determining the Type of Advertising to Use, What is Marketing? Advertising and the Marketing Process, 14 Identifying Target Markets and Target Audiences, 14 Implementing Marketing Strategy, 18 Integrating Marketing Communications, The Evolution of Advertising, Advertising as a Literary Form, Ethics in Advertising: An OverviewBuilding Brand Value, Economics: The Growing Need for Advertising, Principles of Free-Market Economics, Functions and Effects of Advertising in a Free Economy, 31 The Evolution of Advertising as an Economic Tool, 35 The Global Interactive Age Looking at the Twenty-First Century, 48 Society and Ethics: The Effects of Advertising, The Modern History of Advertising, Ethical Issues Ethical Dilemma or Ethical Lapse?What Kills Bugs Dead? The Economic, Social, and Regulatory Aspects of Advertising. The Many Controversies about Advertising, The Economic Impact of Advertising. Effect on the Value of Products, Effect on Price on Competition Effect on Consumer Demand Effect on Consumer Choko on the Business Cycle, The Abundance Principle The Economic Impact of Advertising in Perspective, The Social Impact of Advertising, Deception in Advertising, The Subliminal Advertising Myth, The Effect of Advertising on Our Value System, The Proliferation of Advertising, The Use of Stereotypes in Advertising, Offensiveness in Advertising, The Social Impact of Advertising in Perspective, Social Responsibility and Advertising Ethics, Advertisers' Social Responsibility, Ethics of Advertising, How Government Regulates Government Restraints on International Advertisers, Current Regulatory Issues Affecting U.S. Advertisers, Freedom of Commercial Speech, Consumer Privacy, Federal Regulation of Advertising in North America, The U.S. Federal Trade Commission, The Food and Drug Administration (FDA), The Federal Communications Commission (FCC), The Patent and Trademark Office and the Library of Congress, State and Local Regulation, Regulation by State Governments, Regulation by Local Governments Nongovernment Regulation, The Better Business Bureau (BBB), The National Advertising Review Council (NARC), 88 Regulation by the Media, Regulation by Consumer Groups, Self-Regulation by Advertis- ers, Self-Regulation by Ad Agencies and Associations, The Ethical and Legal Aspects of Advertising in Perspective, The Scope of Advertising: From Local to Global, The Advertising Industry, The Organizations in Advertising The People in Advertising, The Advertisers (The Clients), Local Advertising: Where the Action Is, Regional and National Advertisers, Transnational Advertisers, The Advertising Agency, The Role of the Advertising Agency, Types of Agencies, What People in an Agency Do, How Agencies Are Structured, How Agencies Are Compensated, The In-House Agency, The Client/Agency Relationship, How Agencies Get Clients, Stages in the Client/Agency Relationship, Factors Affecting the Client/Agency Relationship, The Suppliers in Advertising, Art Studios and Web Designers, Printers and Related Specialists, Film and Video Houses, Research Companies, The Media of Advertising, Print Media, 127 Electronic Media, Digital Interactive Media, Out-of-Home Creating Local Crafting Marketing and Advertising Strategies Marketing and Consumer Behavior: The Foundations of Advertising, The Larger Marketing Context of Advertising, The Relationship of Marketing to Advertising, Customer Needs and Product Utility, Exchanges, Perception, and Satisfaction, The Key Participants in the Marketing Process, Consumer Behavior: The Key to Advertising Strategy, The Importance of Knowing the Consumer, The Consumer Decision Process: An Overview, Personal Processes in Consumer Behavior, The Consumer Perception Process, Learning and Persuasion: How Consumers Process Information, The Consumer Motivation Process, Interpersonal Influences on Consumer Behavior, Understanding Needs and Utility, Market Segmentation and the Marketing Mix: Determinants of Advertising Strategy, The Market Segmentation Process, Segmenting the Consumer Market: Finding the Right Niche, Segmenting Business and Government Markets: Understanding Organizational Target Marketing Process, Target Market Selection, The Marketing Mix: A Strategy for Matching Products to Markets, Advertising and the Product Element, Product Life Cycles, Product Classifications, Product Positioning, Product Differentiation, Product Branding, Product Packag- ing, Advertising and the Price Element, Key Factors Influencing Price, Advertising and the Distribution (Place) Element, Direct Distribution, Indi- rect Distribution, Vertical Marketing Systems: The Growth of Franchising, 196 Advertising and the Communica- tion (Promotion) 198 Direct Marketing, Public Relations, Collateral Materials, Sales Promotion, Brand Niching May Cause Brand Switching, Market Segmentation: A Dog of a Job, Understanding the Product Element: Starbucks Coffee, Research: Gathering Information for Advertising The Need for Research in Marketing and Advertising, What Is Marketing Research? 206 What Is Advertising Research? Applying Research to Advertising Decision Making, Advertising Strategy Research, 209 Developing Creative Concepts, 211 Pretesting and Posttesting, Steps in the Research Process, Analyzing the Situation and Defining the Problem, ing Informal (Exploratory) Important Issues in Advertising Research, Considerations in Conducting Formal Quantitative Research, Collecting Primary Data in International Markets, Methods for Pretesting Ads, The Importance of Marketing Planning, The Effect of the Marketing Plan on Advertising, Top-Down Marketing, Bottom-Up Marketing: How The New Marketing Mantra: Relationship Marketing, The Importance of Relationships, Levels of Relationships, Using IMC to Make Relationships Work, IMC: The Concept and the Process, The Dimensions of IMC, The IMC Approach to Marketing and Advertising Planning, The Importance of IMC to the Study of Advertising, The Advertising Plan, Reviewing the Marketing Plan, Setting Advertising Objectives, Advertising Strategy and the Creative Mix, The Secret to Successful Planning, Allocating Funds for Advertising, Advertising: An Investment in Future Sales, Methods of Allocating Funds, The Bottom Line, Planning Media Strategy: Finding Links to the Market, Media Planning: Integrating Science with Creativity in Advertising, The Challenge, The Role of Media in the Marketing Framework, The Media-Planning Framework, Defining Media Objectives, Audience Objectives, Message-Distribution Objectives, Optimizing Reach, Frequency, and Continuity: The Art of Media Planning, Developing a Media Strategy: The Media Mix, Elements of the Media Mix: The Five Ms, Factors That Influ- ence Media Strategy Decisions, 286 Stating the Media Media Tactics: Selecting and Scheduling Media Vehicles, Criteria for Selecting Individual Media Vehicles, Meth- ods for Scheduling Media, Computers in Media Selection and Scheduling, Integrating Advertising with Other Elements of the Communications Relationship Building: Direct Marketing, Personal Selling, and Sales Promotion, The Importance of Relationship Marketing and IMC, Understanding Direct Marketing, The Role of Direct Marketing in IMC, The Evolution of Direct Marketing, The Impact of Databases on Direct Marketing, The Importance of Direct Marketing to IMC, Drawbacks to Direct Marketing, Types of Direct Marketing Activities, Direct Sales, 314 Direct-Response Advertising, Personal Selling: The Human Medium, Types of Personal Selling, Advantages of Personal Selling, Drawbacks of Personal Selling, The Role of Personal Selling in IMC, Gathering Information, Providing Information, Fulfilling Orders, Building Relationships, The Role of Sales Promotion in IMC, The Positive Effect of Sales Promo- tion on Brand Volume, 324 The Negative Effect of Sales Promotion on Brand Value, 324 Relationship Building: Public Relations, Sponsorship, and Corporate Advertising, The Role of Public Relations, The Difference between Advertising and Public Relations, Advertising and PR in the Eyes of Practitioners, The Public Relations Job, PR Planning and Research, Reputation Management, Other Public Relations Activities, Public Relations Tools,

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Advertising Perspectives What Is Advertising Today The Evolution of Advertising, The Economic, Social, and Regulatory Aspects of Advertising, The Scope of Advertising: From Local to Global, Crafting Marketing and Advertising Strategies Marketing and Consumer Behavior: The Foundations of Advertising, Market Segmentation and the Marketing Mix: Determinants of Advertising Strategy, Research: Gathering Information for Advertising Planning, Marketing and Advertising Planning: Top-Down, Bottom-Up, and IMC, Planning Media Strategy: Finding Links to the Market, Integrating Advertising with Other Elements of the Communications Mix Relationship Building: Direct Marketing, Personal Selling, and Sales Promotion, Relationship Building: Public Relations, Sponsorship, and Corporate Advertising, Creating Advertisements and Commercials Creative Strategy and the Creative Process, Creative Execution: Art and Copy, Producing Ads for Print, Electronic, and Digital Media, Using Advertising Media Using Print Media, Using Electronic Media: Television and Radio, Using Digital Interactive Media and Direct Mail, Using Out-of-Home, Exhibitive, and Supplementary Media, Re-Positioning a Brand: MasterCard's "Priceless" Campaign, Marketing Plan Outline, Important Terms, IT Credits and Acknowledgments, CR1 Name Index, IN1 Company and Brand Index, IN5 Subject Index, IN12 Advertising Perspectives What Is Advertising Today? What Is Advertising? Communication: What Makes Advertising Unique, The Human Communication Process, 8 Applying the Communication Process to Advertising, Marketing: Determining the Type of Advertising to Use, What is Marketing? Advertising and the Marketing Process, 14 Identifying Target Markets and Target Audiences, 14 Implementing Marketing Strategy, 18 Integrating Marketing Communications, The Evolution of Advertising, Advertising as a Literary Form, Ethics in Advertising: An OverviewBuilding Brand Value, Economics: The Growing Need for Advertising, Principles of Free-Market Economics, Functions and Effects of Advertising in a Free Economy, 31 The Evolution of Advertising as an Economic Tool, 35 The Global Interactive Age Looking at the Twenty-First Century, 48 Society and Ethics: The Effects of Advertising, The Modern History of Advertising, Ethical Issues Ethical Dilemma or Ethical Lapse?What Kills Bugs Dead? The Economic, Social, and Regulatory Aspects of Advertising. The Many Controversies about Advertising, The Economic Impact of Advertising. Effect on the Value of Products, Effect on Price on Competition Effect on Consumer Demand Effect on Consumer Choko on the Business Cycle, The Abundance Principle The Economic Impact of Advertising in Perspective, The Social Impact of Advertising, Deception in Advertising, The Subliminal Advertising Myth, The Effect of Advertising on Our Value System, The Proliferation of Advertising, The Use of Stereotypes in Advertising, Offensiveness in Advertising, The Social Impact of Advertising in Perspective, Social Responsibility and Advertising Ethics, Advertisers' Social Responsibility, Ethics of Advertising, How Government Regulates Government Restraints on International Advertisers, Current Regulatory Issues Affecting U.S. Advertisers, Freedom of Commercial Speech, Consumer Privacy, Federal Regulation of Advertising in North America, The U.S. Federal Trade Commission, The Food and Drug Administration (FDA), The Federal Communications Commission (FCC), The Patent and Trademark Office and the Library of Congress, State and Local Regulation, Regulation by State Governments, Regulation by Local Governments Nongovernment Regulation, The Better Business Bureau (BBB), The National Advertising Review Council (NARC), 88 Regulation by the Media, Regulation by Consumer Groups, Self-Regulation by Advertis- ers, Self-Regulation by Ad Agencies and Associations, The Ethical and Legal Aspects of Advertising in Perspective, The Scope of Advertising: From Local to Global, The Advertising Industry, The Organizations in Advertising The People in Advertising, The Advertisers (The Clients), Local Advertising: Where the Action Is, Regional and National Advertisers, Transnational Advertisers, The Advertising Agency, The Role of the Advertising Agency, Types of Agencies, What People in an Agency Do, How Agencies Are Structured, How Agencies Are Compensated, The In-House Agency, The Client/Agency Relationship, How Agencies Get Clients, Stages in the Client/Agency Relationship, Factors Affecting the Client/Agency Relationship, The Suppliers in Advertising, Art Studios and Web Designers, Printers and Related Specialists, Film and Video Houses, Research Companies, The Media of Advertising, Print Media, 127 Electronic Media, Digital Interactive Media, Out-of-Home Creating Local Crafting Marketing and Advertising Strategies Marketing and Consumer Behavior: The Foundations of Advertising, The Larger Marketing Context of Advertising, The Relationship of Marketing to Advertising, Customer Needs and Product Utility, Exchanges, Perception, and Satisfaction, The Key Participants in the Marketing Process, Consumer Behavior: The Key to Advertising Strategy, The Importance of Knowing the Consumer, The Consumer Decision Process: An Overview, Personal Processes in Consumer Behavior, The Consumer Perception Process, Learning and Persuasion: How Consumers Process Information, The Consumer Motivation Process, Interpersonal Influences on Consumer Behavior, Understanding Needs and Utility, Market Segmentation and the Marketing Mix: Determinants of Advertising Strategy, The Market Segmentation Process, Segmenting the Consumer Market: Finding the Right Niche, Segmenting Business and Government Markets: Understanding Organizational Target Marketing Process, Target Market Selection, The Marketing Mix: A Strategy for Matching Products to Markets, Advertising and the Product Element, Product Life Cycles, Product Classifications, Product Positioning, Product Differentiation, Product Branding, Product Packag- ing, Advertising and the Price Element, Key Factors Influencing Price, Advertising and the Distribution (Place) Element, Direct Distribution, Indi- rect Distribution, Vertical Marketing Systems: The Growth of Franchising, 196 Advertising and the Communica- tion (Promotion) 198 Direct Marketing, Public Relations, Collateral Materials, Sales Promotion, Brand Niching May Cause Brand Switching, Market Segmentation: A Dog of a Job, Understanding the Product Element: Starbucks Coffee, Research: Gathering Information for Advertising The Need for Research in Marketing and Advertising, What Is Marketing Research? 206 What Is Advertising Research? Applying Research to Advertising Decision Making, Advertising Strategy Research, 209 Developing Creative Concepts, 211 Pretesting and Posttesting, Steps in the Research Process, Analyzing the Situation and Defining the Problem, ing Informal (Exploratory) Important Issues in Advertising Research, Considerations in Conducting Formal Quantitative Research, Collecting Primary Data in International Markets, Methods for Pretesting Ads, The Importance of Marketing Planning, The Effect of the Marketing Plan on Advertising, Top-Down Marketing, Bottom-Up Marketing: How The New Marketing Mantra: Relationship Marketing, The Importance of Relationships, Levels of Relationships, Using IMC to Make Relationships Work, IMC: The Concept and the Process, The Dimensions of IMC, The IMC Approach to Marketing and Advertising Planning, The Importance of IMC to the Study of Advertising, The Advertising Plan, Reviewing the Marketing Plan, Setting Advertising Objectives, Advertising Strategy and the Creative Mix, The Secret to Successful Planning, Allocating Funds for Advertising, Advertising: An Investment in Future Sales, Methods of Allocating Funds, The Bottom Line, Planning Media Strategy: Finding Links to the Market, Media Planning: Integrating Science with Creativity in Advertising, The Challenge, The Role of Media in the Marketing Framework, The Media-Planning Framework, Defining Media Objectives, Audience Objectives, Message-Distribution Objectives, Optimizing Reach, Frequency, and Continuity: The Art of Media Planning, Developing a Media Strategy: The Media Mix, Elements of the Media Mix: The Five Ms, Factors That Influ- ence Media Strategy Decisions, 286 Stating the Media Media Tactics: Selecting and Scheduling Media Vehicles, Criteria for Selecting Individual Media Vehicles, Meth- ods for Scheduling Media, Computers in Media Selection and Scheduling, Integrating Advertising with Other Elements of the Communications Relationship Building: Direct Marketing, Personal Selling, and Sales Promotion, The Importance of Relationship Marketing and IMC, Understanding Direct Marketing, The Role of Direct Marketing in IMC, The Evolution of Direct Marketing, The Impact of Databases on Direct Marketing, The Importance of Direct Marketing to IMC, Drawbacks to Direct Marketing, Types of Direct Marketing Activities, Direct Sales, 314 Direct-Response Advertising, Personal Selling: The Human Medium, Types of Personal Selling, Advantages of Personal Selling, Drawbacks of Personal Selling, The Role of Personal Selling in IMC, Gathering Information, Providing Information, Fulfilling Orders, Building Relationships, The Role of Sales Promotion in IMC, The Positive Effect of Sales Promo- tion on Brand Volume, 324 The Negative Effect of Sales Promotion on Brand Value, 324 Relationship Building: Public Relations, Sponsorship, and Corporate Advertising, The Role of Public Relations, The Difference between Advertising and Public Relations, Advertising and PR in the Eyes of Practitioners, The Public Relations Job, PR Planning and Research, Reputation Management, Other Public Relations Activities, Public Relations Tools,

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Advertising Perspectives What Is Advertising Today The Evolution of Advertising, The Economic, Social, and Regulatory Aspects of Advertising, The Scope of Advertising: From Local to Global, Crafting Marketing and Advertising Strategies Marketing and Consumer Behavior: The Foundations of Advertising, Market Segmentation and the Marketing Mix: Determinants of Advertising Strategy, Research: Gathering Information for Advertising Planning, Marketing and Advertising Planning: Top-Down, Bottom-Up, and IMC, Planning Media Strategy: Finding Links to the Market, Integrating Advertising with Other Elements of the Communications Mix Relationship Building: Direct Marketing, Personal Selling, and Sales Promotion, Relationship Building: Public Relations, Sponsorship, and Corporate Advertising, Creating Advertisements and Commercials Creative Strategy and the Creative Process, Creative Execution: Art and Copy, Producing Ads for Print, Electronic, and Digital Media, Using Advertising Media Using Print Media, Using Electronic Media: Television and Radio, Using Digital Interactive Media and Direct Mail, Using Out-of-Home, Exhibitive, and Supplementary Media, Re-Positioning a Brand: MasterCard's "Priceless" Campaign, Marketing Plan Outline, Important Terms, IT Credits and Acknowledgments, CR1 Name Index, IN1 Company and Brand Index, IN5 Subject Index, IN12 Advertising Perspectives What Is Advertising Today? What Is Advertising? Communication: What Makes Advertising Unique, The Human Communication Process, 8 Applying the Communication Process to Advertising, Marketing: Determining the Type of Advertising to Use, What is Marketing? Advertising and the Marketing Process, 14 Identifying Target Markets and Target Audiences, 14 Implementing Marketing Strategy, 18 Integrating Marketing Communications, The Evolution of Advertising, Advertising as a Literary Form, Ethics in Advertising: An OverviewBuilding Brand Value, Economics: The Growing Need for Advertising, Principles of Free-Market Economics, Functions and Effects of Advertising in a Free Economy, 31 The Evolution of Advertising as an Economic Tool, 35 The Global Interactive Age Looking at the Twenty-First Century, 48 Society and Ethics: The Effects of Advertising, The Modern History of Advertising, Ethical Issues Ethical Dilemma or Ethical Lapse?What Kills Bugs Dead? The Economic, Social, and Regulatory Aspects of Advertising. The Many Controversies about Advertising, The Economic Impact of Advertising. Effect on the Value of Products, Effect on Price on Competition Effect on Consumer Demand Effect on Consumer Choko on the Business Cycle, The Abundance Principle The Economic Impact of Advertising in Perspective, The Social Impact of Advertising, Deception in Advertising, The Subliminal Advertising Myth, The Effect of Advertising on Our Value System, The Proliferation of Advertising, The Use of Stereotypes in Advertising, Offensiveness in Advertising, The Social Impact of Advertising in Perspective, Social Responsibility and Advertising Ethics, Advertisers' Social Responsibility, Ethics of Advertising, How Government Regulates Government Restraints on International Advertisers, Current Regulatory Issues Affecting U.S. Advertisers, Freedom of Commercial Speech, Consumer Privacy, Federal Regulation of Advertising in North America, The U.S. Federal Trade Commission, The Food and Drug Administration (FDA), The Federal Communications Commission (FCC), The Patent and Trademark Office and the Library of Congress, State and Local Regulation, Regulation by State Governments, Regulation by Local Governments Nongovernment Regulation, The Better Business Bureau (BBB), The National Advertising Review Council (NARC), 88 Regulation by the Media, Regulation by Consumer Groups, Self-Regulation by Advertis- ers, Self-Regulation by Ad Agencies and Associations, The Ethical and Legal Aspects of Advertising in Perspective, The Scope of Advertising: From Local to Global, The Advertising Industry, The Organizations in Advertising The People in Advertising, The Advertisers (The Clients), Local Advertising: Where the Action Is, Regional and National Advertisers, Transnational Advertisers, The Advertising Agency, The Role of the Advertising Agency, Types of Agencies, What People in an Agency Do, How Agencies Are Structured, How Agencies Are Compensated, The In-House Agency, The Client/Agency Relationship, How Agencies Get Clients, Stages in the Client/Agency Relationship, Factors Affecting the Client/Agency Relationship, The Suppliers in Advertising, Art Studios and Web Designers, Printers and Related Specialists, Film and Video Houses, Research Companies, The Media of Advertising, Print Media, 127 Electronic Media, Digital Interactive Media, Out-of-Home Creating Local Crafting Marketing and Advertising Strategies Marketing and Consumer Behavior: The Foundations of Advertising, The Larger Marketing Context of Advertising, The Relationship of Marketing to Advertising, Customer Needs and Product Utility, Exchanges, Perception, and Satisfaction, The Key Participants in the Marketing Process, Consumer Behavior: The Key to Advertising Strategy, The Importance of Knowing the Consumer, The Consumer Decision Process: An Overview, Personal Processes in Consumer Behavior, The Consumer Perception Process, Learning and Persuasion: How Consumers Process Information, The Consumer Motivation Process, Interpersonal Influences on Consumer Behavior, Understanding Needs and Utility, Market Segmentation and the Marketing Mix: Determinants of Advertising Strategy, The Market Segmentation Process, Segmenting the Consumer Market: Finding the Right Niche, Segmenting Business and Government Markets: Understanding Organizational Target Marketing Process, Target Market Selection, The Marketing Mix: A Strategy for Matching Products to Markets, Advertising and the Product Element, Product Life Cycles, Product Classifications, Product Positioning, Product Differentiation, Product Branding, Product Packag- ing, Advertising and the Price Element, Key Factors Influencing Price, Advertising and the Distribution (Place) Element, Direct Distribution, Indi- rect Distribution, Vertical Marketing Systems: The Growth of Franchising, 196 Advertising and the Communica- tion (Promotion) 198 Direct Marketing, Public Relations, Collateral Materials, Sales Promotion, Brand Niching May Cause Brand Switching, Market Segmentation: A Dog of a Job, Understanding the Product Element: Starbucks Coffee, Research: Gathering Information for Advertising The Need for Research in Marketing and Advertising, What Is Marketing Research? 206 What Is Advertising Research? Applying Research to Advertising Decision Making, Advertising Strategy Research, 209 Developing Creative Concepts, 211 Pretesting and Posttesting, Steps in the Research Process, Analyzing the Situation and Defining the Problem, ing Informal (Exploratory) Important Issues in Advertising Research, Considerations in Conducting Formal Quantitative Research, Collecting Primary Data in International Markets, Methods for Pretesting Ads, The Importance of Marketing Planning, The Effect of the Marketing Plan on Advertising, Top-Down Marketing, Bottom-Up Marketing: How The New Marketing Mantra: Relationship Marketing, The Importance of Relationships, Levels of Relationships, Using IMC to Make Relationships Work, IMC: The Concept and the Process, The Dimensions of IMC, The IMC Approach to Marketing and Advertising Planning, The Importance of IMC to the Study of Advertising, The Advertising Plan, Reviewing the Marketing Plan, Setting Advertising Objectives, Advertising Strategy and the Creative Mix, The Secret to Successful Planning, Allocating Funds for Advertising, Advertising: An Investment in Future Sales, Methods of Allocating Funds, The Bottom Line, Planning Media Strategy: Finding Links to the Market, Media Planning: Integrating Science with Creativity in Advertising, The Challenge, The Role of Media in the Marketing Framework, The Media-Planning Framework, Defining Media Objectives, Audience Objectives, Message-Distribution Objectives, Optimizing Reach, Frequency, and Continuity: The Art of Media Planning, Developing a Media Strategy: The Media Mix, Elements of the Media Mix: The Five Ms, Factors That Influ- ence Media Strategy Decisions, 286 Stating the Media Media Tactics: Selecting and Scheduling Media Vehicles, Criteria for Selecting Individual Media Vehicles, Meth- ods for Scheduling Media, Computers in Media Selection and Scheduling, Integrating Advertising with Other Elements of the Communications Relationship Building: Direct Marketing, Personal Selling, and Sales Promotion, The Importance of Relationship Marketing and IMC, Understanding Direct Marketing, The Role of Direct Marketing in IMC, The Evolution of Direct Marketing, The Impact of Databases on Direct Marketing, The Importance of Direct Marketing to IMC, Drawbacks to Direct Marketing, Types of Direct Marketing Activities, Direct Sales, 314 Direct-Response Advertising, Personal Selling: The Human Medium, Types of Personal Selling, Advantages of Personal Selling, Drawbacks of Personal Selling, The Role of Personal Selling in IMC, Gathering Information, Providing Information, Fulfilling Orders, Building Relationships, The Role of Sales Promotion in IMC, The Positive Effect of Sales Promo- tion on Brand Volume, 324 The Negative Effect of Sales Promotion on Brand Value, 324 Relationship Building: Public Relations, Sponsorship, and Corporate Advertising, The Role of Public Relations, The Difference between Advertising and Public Relations, Advertising and PR in the Eyes of Practitioners, The Public Relations Job, PR Planning and Research, Reputation Management, Other Public Relations Activities, Public Relations Tools,

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Finance and the Financial Manager Present Values, the Objectives of the Firm, and Corporate Governance How to Calculate Present Values The Value of Bonds and Common Stocks Why Net Present Value Leads to Better Investment Decisions than Other Criteria Making Investment Decisions with the Net Present Value Rule Introduction to Risk, Return, Opportunity Cost of Capital Risk and Return Capital Budgeting and Risk CAPITAL P BUDGETIAG Not a Black Box Strategy and theCapital Investmen Decision Agency Problems, Management Compensation, and the Measurement of Performance FINANCING DECON AND MARKETEFFICIENCY Corporate Financing and the Six Lessons of Market Efficiency An Overview of Corporate Financing How Corporations Issue Securities Leasing The Many Different Kinds of Debt Credit Risk Valuing Government Bonds DEBT FINANCING Real Options Valuing Options Understanding Options Financing and Valuation How Much Should a Firm Borrow? Does Debt Policy Matter? Payout Policy Managing Risk Managing International Risks FINANCIAL PLANAING AND THE MANAGEMENT OF WORKING CAPITAL Financial Analysis and Planning Working Capital Management Short-Term Financial Planning MERGER/, CORPORATE CONTROL, AND GOVERANCE Corporate Restructuring Governance and Corporate Control around the World Conclusion: What We Do and Do Not Know about Finance

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Finance and the Financial Manager Present Values, the Objectives of the Firm, and Corporate Governance How to Calculate Present Values The Value of Bonds and Common Stocks Why Net Present Value Leads to Better Investment Decisions than Other Criteria Making Investment Decisions with the Net Present Value Rule Introduction to Risk, Return, Opportunity Cost of Capital Risk and Return Capital Budgeting and Risk CAPITAL P BUDGETIAG Not a Black Box Strategy and theCapital Investmen Decision Agency Problems, Management Compensation, and the Measurement of Performance FINANCING DECON AND MARKETEFFICIENCY Corporate Financing and the Six Lessons of Market Efficiency An Overview of Corporate Financing How Corporations Issue Securities Leasing The Many Different Kinds of Debt Credit Risk Valuing Government Bonds DEBT FINANCING Real Options Valuing Options Understanding Options Financing and Valuation How Much Should a Firm Borrow? Does Debt Policy Matter? Payout Policy Managing Risk Managing International Risks FINANCIAL PLANAING AND THE MANAGEMENT OF WORKING CAPITAL Financial Analysis and Planning Working Capital Management Short-Term Financial Planning MERGER/, CORPORATE CONTROL, AND GOVERANCE Corporate Restructuring Governance and Corporate Control around the World Conclusion: What We Do and Do Not Know about Finance

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Finance and the Financial Manager Present Values, the Objectives of the Firm, and Corporate Governance How to Calculate Present Values The Value of Bonds and Common Stocks Why Net Present Value Leads to Better Investment Decisions than Other Criteria Making Investment Decisions with the Net Present Value Rule Introduction to Risk, Return, Opportunity Cost of Capital Risk and Return Capital Budgeting and Risk CAPITAL P BUDGETIAG Not a Black Box Strategy and theCapital Investmen Decision Agency Problems, Management Compensation, and the Measurement of Performance FINANCING DECON AND MARKETEFFICIENCY Corporate Financing and the Six Lessons of Market Efficiency An Overview of Corporate Financing How Corporations Issue Securities Leasing The Many Different Kinds of Debt Credit Risk Valuing Government Bonds DEBT FINANCING Real Options Valuing Options Understanding Options Financing and Valuation How Much Should a Firm Borrow? Does Debt Policy Matter? Payout Policy Managing Risk Managing International Risks FINANCIAL PLANAING AND THE MANAGEMENT OF WORKING CAPITAL Financial Analysis and Planning Working Capital Management Short-Term Financial Planning MERGER/, CORPORATE CONTROL, AND GOVERANCE Corporate Restructuring Governance and Corporate Control around the World Conclusion: What We Do and Do Not Know about Finance

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Managerial Accounting: Decision Making and Control Design and Use of Cost Systems Marmots and Grizzly Bears Management Accountant's Role in the Organization Evaluation of Management Accounting: A Framework for Change Vortec Medical Probe Example Outline of the Text The Nature of Costs Opportunity Costs Characteristics of Opportunity Costs Examples of Decisions Based on Opportunity Costs Cost Variation Fixed, Marginal, and Average Costs Linear Approximations Other Cost Behavior Patterns Activity Measures Cost-Volume-Profit Analysis Calculating Break-Even and Target Profits Limitations of Cost-Volume-Profit Analysis Multiple Products Operating Leverage Opportunity Costs versus Accounting Costs Period versus Product Costs Direct Costs, Overheads, and Opportunity Costs Cost Estimation Account Classification Motion and Time Studies Appendix A: Costs and the Pricing Decision Appendix B: Estimating Fixed and Variable Costs Opportunity Cost of Capital and Capital Budgeting Opportunity Cost of Capital Interest Rate Fundamentals Future Values Present Values Present Value of a Cash Flow Stream Perpetuities Annuities Multiple Cash Flows per Year Capital Budgeting: The Basics Decision to Acquire an MBA Decision to Open a Video Rental Store Essential Points about Capital Budgeting Capital Budgeting: Some Complexities Inflation Taxes and Depreciation Tax Shields 122 E. Alternative Investment Criteria Payback 125 Accounting Rate of Return Internal Rate of Return (IRR) Methods Used in Practice Organizational Architecture Basic Building Blocks Self-Interested Behavior, Team Production, and Agency Costs Decision Rights and Rights Systems Role of Knowledge and Decision Making Markets versus Firms Influence Costs Organizational Architecture Three-Legged Stool Decision Management versus Decision Control Accounting's Role in the Organization's Architecture Example of Accounting's Role: Executive Compensation Contracts Responsibility Accounting and Transfer Pricing Responsibility Accounting Cost Centers Profit Centers Investment Centers Economic Value Added (EVA®) Controllability Principle Transfer Pricing International Taxation Economics of Transfer Pricing Common Transfer Pricing Methods Reorganization: The Solution If All Else Fails Budgeting Generic Budgeting Systems Country Club Private University Large Corporation Trade-Off between Decision Management and Decision Control Performance Evaluation Budget Ratcheting Participative Budgeting New Approaches to Budgeting Managing the Trade-Off Resolving Organizational Problems Short-Run versus Long-Run Budgets Line-Item Budgets Budget Lapsing Static versus Flexible Budgets Incremental versus Zero-Based Budgets Appendix: Comprehensive Master Budget Illustration Cost Allocation: Theory Pervasiveness of Cost Allocations Manufacturing Organizations Hospitals Universities Reasons to Allocate Costs External Reporting/Taxes Cost-Based Reimbursement Decision Making and Control Incentive/Organizational Reasons for Cost Allocations Cost Allocations Are a Tax System Factor Price Understates Total Cost Insulating versus Noninsulating Cost Allocations Appendix: Cost Allocations as Taxes Cost Allocation: Pracices Death Spiral Allocating Capacity Costs: Depreciation Allocating Service Department Costs Direct Allocation Method Step-Down Allocation Method Service Department Costs and Transfer Pricing of Direct and Step-Down Reciprocal Allocation Method Net Realizable Value Decision Making and Control Segment Reporting and Joint Benefits Appendix: Reciprocal Method for Allocating Service Department Costs Absorption Cost Systems Job Order Costing Cost Flows through the T-Accounts Allocating Overhead to Jobs Overhead Rates Over/Underabsorbed Overhead Flexible Budgets to Estimate Overhead Expected versus Normal Volume Permanent versus Temporary Volume Changes Plantwide versus Multiple Overhead Rates Process Costing: The Extent of Averaging Appendix A: Process Costing Appendix B: Demand Shifts, Fixed Costs, and Pricing Criticisms of Absorption Cost Systems: Incentive to Overproduce Incentive to Overproduce Reducing the Overproduction Incentive Variable (Direct) CostingBackground Illustration of Variable Costing Overproduction Incentive under Variable Costing Problems with Variable Costing Classifying Fixed Costs as Variable Costs Ignores Opportunity Cost of Capacity Beware of Unit Costs Criticisms of Absorption Cost Systems: Inaccurate Product Costs Inaccurate Product Costs Activity-Based Costing Choosing Cost Drivers Unit-Based versus Activity-Based Costing: An Example Analyzing Activity-Based Costing Reasons for Implementing Activity-Based Costing Benefits and Costs of Activity-Based Costing ABC Measures Costs, Not Benefits Acceptance of Activity-Based Costing 588 E. Summary Standard Costs: Direc Standard Costs Reasons for Standard Costing Setting and Revising Standards Target Costing Direct Labor and Materials Variances Direct Labor Variances Direct Materials Variances Risk Reduction and Standard Costs Incentive Effects of Direct Labor and Materials Variances Build Inventories Externalities Discouraging Cooperation Mutual Monitoring Satisficing Disposition of Standard Cost Variances The Costs of Standard Costs Summary Overhead and Marketing Variances Budgeted, Standard, and Actual Volume Overhead Variances Flexible Overhead Budget Overhead Rate Overhead Absorbed Overhead Efficiency, Volume, and Spending Variances Graphical Analysis Inaccurate Flexible Overhead Budget Marketing Variances Price and Quantity Variances Mix and Sales Variances Management Accounting in a Changing Environment Integrative Framework Organizational Architecture Business Strategy Environmental and Competitive Forces Affecting Organiza 4. Implications Organizational Innovations and Management Accounting Total Quality Management (TQM) Just-in-Time (JIT) Production Balanced Scorecard When Should the Internal Accounting System Be Changed? Solutions to Concept Questions Glossary

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Managerial Accounting: Decision Making and Control Design and Use of Cost Systems Marmots and Grizzly Bears Management Accountant's Role in the Organization Evaluation of Management Accounting: A Framework for Change Vortec Medical Probe Example Outline of the Text The Nature of Costs Opportunity Costs Characteristics of Opportunity Costs Examples of Decisions Based on Opportunity Costs Cost Variation Fixed, Marginal, and Average Costs Linear Approximations Other Cost Behavior Patterns Activity Measures Cost-Volume-Profit Analysis Calculating Break-Even and Target Profits Limitations of Cost-Volume-Profit Analysis Multiple Products Operating Leverage Opportunity Costs versus Accounting Costs Period versus Product Costs Direct Costs, Overheads, and Opportunity Costs Cost Estimation Account Classification Motion and Time Studies Appendix A: Costs and the Pricing Decision Appendix B: Estimating Fixed and Variable Costs Opportunity Cost of Capital and Capital Budgeting Opportunity Cost of Capital Interest Rate Fundamentals Future Values Present Values Present Value of a Cash Flow Stream Perpetuities Annuities Multiple Cash Flows per Year Capital Budgeting: The Basics Decision to Acquire an MBA Decision to Open a Video Rental Store Essential Points about Capital Budgeting Capital Budgeting: Some Complexities Inflation Taxes and Depreciation Tax Shields 122 E. Alternative Investment Criteria Payback 125 Accounting Rate of Return Internal Rate of Return (IRR) Methods Used in Practice Organizational Architecture Basic Building Blocks Self-Interested Behavior, Team Production, and Agency Costs Decision Rights and Rights Systems Role of Knowledge and Decision Making Markets versus Firms Influence Costs Organizational Architecture Three-Legged Stool Decision Management versus Decision Control Accounting's Role in the Organization's Architecture Example of Accounting's Role: Executive Compensation Contracts Responsibility Accounting and Transfer Pricing Responsibility Accounting Cost Centers Profit Centers Investment Centers Economic Value Added (EVA®) Controllability Principle Transfer Pricing International Taxation Economics of Transfer Pricing Common Transfer Pricing Methods Reorganization: The Solution If All Else Fails Budgeting Generic Budgeting Systems Country Club Private University Large Corporation Trade-Off between Decision Management and Decision Control Performance Evaluation Budget Ratcheting Participative Budgeting New Approaches to Budgeting Managing the Trade-Off Resolving Organizational Problems Short-Run versus Long-Run Budgets Line-Item Budgets Budget Lapsing Static versus Flexible Budgets Incremental versus Zero-Based Budgets Appendix: Comprehensive Master Budget Illustration Cost Allocation: Theory Pervasiveness of Cost Allocations Manufacturing Organizations Hospitals Universities Reasons to Allocate Costs External Reporting/Taxes Cost-Based Reimbursement Decision Making and Control Incentive/Organizational Reasons for Cost Allocations Cost Allocations Are a Tax System Factor Price Understates Total Cost Insulating versus Noninsulating Cost Allocations Appendix: Cost Allocations as Taxes Cost Allocation: Pracices Death Spiral Allocating Capacity Costs: Depreciation Allocating Service Department Costs Direct Allocation Method Step-Down Allocation Method Service Department Costs and Transfer Pricing of Direct and Step-Down Reciprocal Allocation Method Net Realizable Value Decision Making and Control Segment Reporting and Joint Benefits Appendix: Reciprocal Method for Allocating Service Department Costs Absorption Cost Systems Job Order Costing Cost Flows through the T-Accounts Allocating Overhead to Jobs Overhead Rates Over/Underabsorbed Overhead Flexible Budgets to Estimate Overhead Expected versus Normal Volume Permanent versus Temporary Volume Changes Plantwide versus Multiple Overhead Rates Process Costing: The Extent of Averaging Appendix A: Process Costing Appendix B: Demand Shifts, Fixed Costs, and Pricing Criticisms of Absorption Cost Systems: Incentive to Overproduce Incentive to Overproduce Reducing the Overproduction Incentive Variable (Direct) CostingBackground Illustration of Variable Costing Overproduction Incentive under Variable Costing Problems with Variable Costing Classifying Fixed Costs as Variable Costs Ignores Opportunity Cost of Capacity Beware of Unit Costs Criticisms of Absorption Cost Systems: Inaccurate Product Costs Inaccurate Product Costs Activity-Based Costing Choosing Cost Drivers Unit-Based versus Activity-Based Costing: An Example Analyzing Activity-Based Costing Reasons for Implementing Activity-Based Costing Benefits and Costs of Activity-Based Costing ABC Measures Costs, Not Benefits Acceptance of Activity-Based Costing 588 E. Summary Standard Costs: Direc Standard Costs Reasons for Standard Costing Setting and Revising Standards Target Costing Direct Labor and Materials Variances Direct Labor Variances Direct Materials Variances Risk Reduction and Standard Costs Incentive Effects of Direct Labor and Materials Variances Build Inventories Externalities Discouraging Cooperation Mutual Monitoring Satisficing Disposition of Standard Cost Variances The Costs of Standard Costs Summary Overhead and Marketing Variances Budgeted, Standard, and Actual Volume Overhead Variances Flexible Overhead Budget Overhead Rate Overhead Absorbed Overhead Efficiency, Volume, and Spending Variances Graphical Analysis Inaccurate Flexible Overhead Budget Marketing Variances Price and Quantity Variances Mix and Sales Variances Management Accounting in a Changing Environment Integrative Framework Organizational Architecture Business Strategy Environmental and Competitive Forces Affecting Organiza 4. Implications Organizational Innovations and Management Accounting Total Quality Management (TQM) Just-in-Time (JIT) Production Balanced Scorecard When Should the Internal Accounting System Be Changed? Solutions to Concept Questions Glossary

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Le développement des marchés financiers Le perfectionnement de la théorie financière Les risques de déséquilibre des marchés Les perspectives Chapitre 1: Le marché monétaire Section 1 - Définition Section 2 - Le marché in terbancaire Les principaux intervenants Les opérations sur le marché interbancaire Première partie Finance de marché Taux issus du marché interbancaire Section 3- Le marché des titres de créances négociables Origine et définition Différents types de titres de créances négociables (TCN) Caractéristiques générales Les bons du Trésor Chapitre 2 : Le marché des actions et des obligations Section 1- Le marché financier Définition Les instruments financiers Oanisation du marché financier Les intervenants sur le marché financier L'autorité des marchés financiers (AMF) Marché réglementé et marché libre Précision relative aux titres Section 3- Le marché des actions Présentation de la cote Le service de règlement differé (SRD) Les segments Euronext Fonctionnement du marché Les indices boursiers Section 4- Le marché des obligations Lecture des informations boursières (extrait de presse) Cotation d'une obligation (à taux fixe ou révisable) Taux actuariel brut (ou taux de rendement actuariel brut) Valeur théorique d'une obligation à une date donnée Valeur théorique d'une obligation et taux d'intérêt Sensibilité Applications Chapitre 3: Éléments de gestion de portefeuille Section 1- Caractéristiques d'une action Le PER (Price Earning Ratio) La rentabilité et le risque Le coefficient b La décomposition du risque Section 2 - Caractéristiques d'un portefeuille Rentabilité espérée (ou espérance de rentabilité) du portefeuille Risque du portefeuille Bêta d'un portefeuille Section 3 - Constitution d'un portefeuille Diversification Choix en fonction des prévisions du marché Section 4 - MEDAF: modèle d'équilibre des actifs financiers (Capital Asset Pricing Model) Notion de frontière efficiente Modèled'équilibre Le prix du risque La droite de marché Applications Chapitre 4: Les marchés dérivés Section1- Les contrats à terme Généralités Principales catégories de contrats à terme Étude de certains contrats à terme (ou à terme ferme) Les options Caractéristiques genéralles Positions de base Préecisions Aspects pratiques des négociations d'options Etude de quelques contrats d'options Applications Chapitre 5: Autres titres:warrants, bons de souscription d'actions, trackers Section 1- Les warrants Généralités Principales caractéristiques L'exercice d'un warrant La valeur du warrant L'effet de levier Exemples d'opération Section2- Les bons de souscription d'actions (BSA) Section3- Les trackers Définition Cotation Dividendes Emetteurs ou gestionnaires de fonds Principales caractéristiques Utilisateurs Options sur trackers Applications Chapitre 6: La gestion des risques liés à l'environnement financier Section 1 - Le risque de taux d'intérêt Les instruments de gré à gré Les opérations sur Euronext.liffe Section 2- Le risque de change Définition La position de change Le marché des changes Les principaux moyens de couverture Section 3- Le risque de marché Définition Couverture d'un portefeuille diversifié Couverture d'une action Chapitre 7: Analyse de l'activité et des résultats de l'entreprise Sectionl- Description du compte de résultat Les principales rubriques Remarques generales Précisions relatives à certains postes Analyse et diagnostic financiers Section 2- Analvse quantitative de l'activité Analyse des soldes intermédiaires de gestion (SG) Exploitation des soldes intermédiaires de gestion Détermination de la capacité d'autofinancement (CAF) Capacité d'autofinancement retraitée (ou CDB) Section 3- Analyse qualitative de l'activité Applications Chapitre 8: Analyse de la structure financière :1 partie Section 1- Etude descriptive du bilan Présentation schématique Explications relatives à certains postes Le bilan fonctionnel Section 2- Fonds de roulement net global (FRNG), Le fonds de roulement net global (FRNG) besoin en fonds de roulement (BFR) et trésorerie (T) Le besoin en fonds de roulement (BFR) La trésorerie Section 3 - Analyse de l'équilibre financier La notion d'équilibre financier Etude dynamique du FR, du BFR et de la trésorerie Exemples de situations susceptibles de se présenter Limites de la notion de fonds de roulement Les retraitements Section 4- Analyse des ressources durables La capacité théorique d'endettement Le ratio d'autonomie financière Définitions Section 5- Analyse de l'endettement financier Applications Principaux ratios d'analyse de l'endettement Chapitre 9: Analyse de la structure financière : 2 partie Section 1 - Structure financière, coût du capital et valeur de l'entreprise La notion de coût du capital Existe-t-il une structure financière optinale ? Section2 - Structure financière et théorie des options Analyse de la situation des actionnaires à I'échéance de la dette Analyse de la situation des créanciers à l'échéance de la dette Évaluation de l'option de vente Analyse optionnelle du bilan Choix d'une structure financière Les critères de performance publiés par les grosses entreprises Ayplications Chapitre 10: Le tableau de financement Section 1 - Définition Section 2 - Description du tableau de financement Première partie du tableau de financement Deuxième partie du tableau de financement Section 3 – Examen des questions problématiques Traitement des intérếts courus Traitement des avances et acomptes et des immobilisations corporelles en cour Traitement des écarts de conversion Traitement des emprunts-obligations avec primes de remboursement Augmentation de capital (exercicen) Le bilan au 31.12.(n - 1) est un bilan après répartition Cession de titres de participation (ou autres titres immobilisés) Principaux retraitements Section 4- Commentaire du tableau de financement Première partie du tableau Deuxième partie du tableau Applications Chapitre 11: Flux de trésorerie et analyse de la liquidité Section 1 - Les flux de trésorerie Le flux net de trésorerie généré par l'activité (FNTA) L'excédent de trésorerie d'exploitation (ETE) Flux nets de trésorerie sur opérations d'investissement et sur opérations de financement Section 2- Analyse de la liquidité La notion de liquidité Les principales approches de la liquidité Analyse succincte des principaux éléments de la liquidité Le suivi de la liquidité Actualisation du superbénéfice (ou rente de goodwill) et obtention du goodwill 3. Évaluation de l'entreprise compte tenu du goodwill Section 3 – Evaluation par les flux de liquidités prévisionnels Évaluation des flux de liquidités futurs Évaluation de la valeur finale Actualisation des flux Limites de la méthode Section 4- Les méthodes de capitalisation La valeur de rendement La valeur de rentabilité (ou valeur financière) Section5- Autres méthodes Les méthodes empiriques (ou analogiques) La valeur boursière La théorie des options Décisions d'investissement et de financement Chapitre 15: Evaluation des projets d'investissement : 1r partie Section 1 - Définition de l'investissement Section 2 - Caractéristiques d'un projet d'investissement Le capital investi La durée de vie Troisième partie Les flux de trésorerie générés par le projet Section 3– Critères d'évaluation des projets d'investissement Principe général La valeur actuelle nette (VAN) L'indice de profitabilité (IP) Le taux de rentabilité interne (TRI) Le délai de récupération du capital investi Chapitre 16: Evaluation des projets d'investissement : 2 partie Section 1 - Le cas des projets dont le financement est échelonné dans le temps Section 2- La sélection des projets Choix du critère à utiliser Cas des projets ayant des durées de vie différentes Problème de la discordance entre critères Section 3 - Évaluation et choix d'investissements en situation d'incertitude Evaluation des investissements en avenir probabilisable Choix d'investissements en incertitude absolue Les principales sources de financement Section 1- Le financement par fonds propres La capacité d'autofinancement (CAF) Les cessions d'eléments de l'actif immobilisé L'augmentation de capital Primes et subventions Section 2- Le financement par quasi-fonds propres Les titres participatifs Les titres subordonnés Section 3 - Le financement par endettement Les emprunts auprès des établissements de crédit Les emprunts-obligations Le crédit-bail (leasing) Applications Chapitre 18 : Choix des modes de financement Section 1- Les contraintes à respecter dans un problème de financement Les contraintes « classiques » Les autres contraintes Section 2 - Les critères de choix La rentabilité financière Les décaissements réels Les excédents prévisionnels des flux de liquidités imputables au projet Les autres critères de choix Applications Chapitre 19 : Le financement du cycle d'exploitation Section 1 - Notions préliminaires Quatrième partie Planification et gestion financières Le cycle d'exploitation Le fonds de roulement normatif Section 2- Détermination du fonds de roulement normatif Remarques préliminaires Hypothèses sous-jacentes au calcul Évaluation du fonds de roulement normatif par la méthode dite « des experts-comptables » Section 3-Analyse des principaux postes Fournisseurs Salaies & Changes sociales Seti 4- Déomposition ầu fonds ãe roulement mormatif en partie variable tpartie fie Sectim 5-BFRE et actirité saisomière Apioahions Chapitre 20: Le plan de financement Section 1- Definitiom Section 2- Modtle Section 3-Analyse du contem Ressources préisionnelles Emplais prëvisionnels Sectiom 4- Plan de financement et trésorerie globale Sectiom 5- Elaboration du plan Prinipe Sectiom 6- Utilité ảu plan de financement Section 7- Le bilan prévisionmel simplifié Principe Infomations necessaires Applications Chapitre 21 : Les prévisions de trésorerie Prévisions à court terme: le budget de trésorerie Les pëvisions à très court terme Applicatioms Chapitre 22 : Les financements et placements à court terme Section 1 - Principax financements à court terme La mobilisation des créances commerciales L'affacturage Le découvert Les crédits de trésorerie spécialisés Les MOF (crédits à options multiples ou Multiple Option Facility) Les billets de trésorerie et les bons à moven terme négociables Autres moyens de financement à court terme Section 2- Détermination du coût d'un crédit à court terme Eléments constitutifs du coût Exemples de calcul de coûts Coût et conditions d'utilisation d'un crédit

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.Formation des responsables d'entreprise et des étudiants aux aspects humains du management .Gestion des organisations .Interpretation des comportements individuels et la motivation sur le lieu de travail,gestion des ressources humaines dans un contexte multiculturel,la conduite d'équipe,le règlement des conflits et les négociations ou le pilotage du changement dans une organisation .Analyser le comportement qu'on adoptera face à des problèmes de gestion à résoudre

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Market-Oriented Perspectives Underlie Successful Corporate, Business, and Marketing Strategies Corporate Strategy Decisions and Their Marketing Implications Business Strategies and Their Marketing Implications Opportunity Analysis Understanding Market Opportunities Measuring Market Opportunities: Forecasting and Market Knowledge Targeting Attractive Market Segments Differentiation and Positioning Marketing Strategies for New Market Entries Strategies for Growth Markets Strategies for Mature and Declining Markets Marketing Strategies for the New Economy Implementation and Control Organizing and Planning for Effective Implementation Marketing Metrics for Marketing Performance

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Marketing's Value to Consumers, Firms, and Society MarketingWhat's It All About? Marketing Is Important to You How Should We Define Marketing? Macro-Marketing The Role of Marketing in Economic Systems Marketing's Role Has Changed a Lot over the Years What Does the Marketing Concept Mean? Adoption of the Marketing Concept Has Not Been Easy or Universal The Marketing Concept and Customer Value The Marketing Concept Applies in Nonprofit Organizations The Marketing Concept, Social Responsibility, and Marketing Ethics Marketing Strategy Planning The Management Job in Marketing What Is Marketing Strategy Planning? Selecting a Market-Oriented Strategy Is Target Marketing Developing Marketing Mixes for Target Markets The Marketing Plan Is a Guide to Implementation and Control The Importance of Marketing Strategy Planning Creative Strategy Planning Needed for Survival What Are Attractive Opportunities? Marketing Strategy Planning Process Highlights Opportunities Types of Opportunities to Pursue International Opportunities Should Be Considered

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Marketing's Value to Consumers, Firms, and Society MarketingWhat's It All About? Marketing Is Important to You How Should We Define Marketing? Macro-Marketing The Role of Marketing in Economic Systems Marketing's Role Has Changed a Lot over the Years What Does the Marketing Concept Mean? Adoption of the Marketing Concept Has Not Been Easy or Universal The Marketing Concept and Customer Value The Marketing Concept Applies in Nonprofit Organizations The Marketing Concept, Social Responsibility, and Marketing Ethics Marketing Strategy Planning The Management Job in Marketing What Is Marketing Strategy Planning? Selecting a Market-Oriented Strategy Is Target Marketing Developing Marketing Mixes for Target Markets The Marketing Plan Is a Guide to Implementation and Control The Importance of Marketing Strategy Planning Creative Strategy Planning Needed for Survival What Are Attractive Opportunities? Marketing Strategy Planning Process Highlights Opportunities Types of Opportunities to Pursue International Opportunities Should Be Considered