La Gestion de Negocios

 

B_ZFMPAC 2;82  2;82  - K`stfýn j` n`kcmfcs J`gfnfmfýn. Hby k`stfýn j` n`kcmfcs mubnjc unb p`rscnb bsui` cgfmfcsbi`nt` ab k`stfýn j` un n`kcmfc bd`nc pcr un ictfvc rbzcnboa`, sfn Fnt`nmfýn j` hbm`r  unb afo`rbafjbj y sfn `stbr butcrfzbjb nf coafkbjb, mcnv`nmfcnba c a`kbai`nt`. Fnt`rpr`tbmfýn ?.2. J`gfnfmfýn Ab r`kab k`n`rba `s qu` nbjf` j`o` `ntrci`t`rs` `n ab `sg`rb  duréjfmb bd`nb, bunqu` bpbr`m` unb `xm`pmfýn qu` `s ab k`stfýn j` n`kcmfcs bd`ncs. ]cn bqu`aacs mbscs `n acs qu` unb p`rscnb huibnb (aabibjb "k`stcr") bsui` `spcntân`bi`nt` y j` ibn`rb jfafk`nt` un n`kcmfc r`g`rfjc ba pbtrficnfc qu` p`rt`n`m` b ctrc (`a ju`òc j`a n`kcmfc c k`stfcnbjc), quf`n s` hbaab bus`nt` (nc tf`n` mcncmfif`ntc) c fipcsfofaftbjc j` hbm`rs` mbrkc c j` cpcn`rs`. @a k`stcr bmtôb `n `a fnt`ræs `xmausfvc j`a ju`òc j`a n`kcmfc, y j`o` muipaf mui pafrr mcn mf` mf`rtc rtcs s r`q r`qufs ufsftc ftcs s pb pbrb rb qu` prc prcm`j m`jb b ab mcn mcngfk gfkurb urbmfý mfýn n j` `st `st` ` fnstftutc,

qu`

scn4

b. j`o` i`jfbr un ictfvc rbzcnboa`5 o. nc j`o` hbo`r fnt`nmfýn j` hbm`r unb afo`rbafjbj5 y M. ab p`rscnb qu` bsui` `a n`kcmfc nc j`o` `stbr butcrfzbjb nf coa oafk fkbj bjb b, s`b s` b pcr mcnv nv`n `nm mfý fýn n c pcr fipc fi pcs sfm fmfý fýn n a`kb a` kba. a. Ab k`stfýn pu`j` mcnsfstfr `n bmtcs ibt`rfba`s c duréjfmcs aa`vbjcs b mboc pcr `a k`stcr

`n

o`n`gfmfc

j`a

ju`òc

j`a

n`kcmfc.

Mbo` Mbo ` bm bmabr abrbr br qu` su fnt fnt`rp `rpr`t r`tbmf bmfýn ýn `s r`s r`strf trfnkf nkfjb. jb. @st @stc c sfk sfknfgf nfgfmb mb qu` ab fntrcifsfýn j`a k`stcr `n un n`kcmfc bd`nc j`o` s`r mubnjc hby un pbtrficnfc qu` pu`j` sugrfr un i`ncsmboc y su ju`òc `stâ fipcsfofaftbjc j` bt`nj`r sus bsuntcs, s`b pcr j`smcncmfif`ntc c pcr fipcsfofafjbj j` bmtubr. @s qu`, b jfg`r`nmfb j` ac qu` sum`jéb `n `a rækfi`n j` Wæa`z ]brsgf`aj, bhcrb j`o` i`jfbr un ictfvc rbzcnboa` j`a k`stcr, b gfn j` `vftbr unb fnd`r`nmfb j` t`rm`rcs `n n`kcmfcs qu` nc a`s p`rt`n`m`n. @s `s` ictfvc rbzcnboa` `a qu` dustfgfmb qu` unb p`rscnb pu`jb fnifsmufrs` `n n`kcmfcs bd`ncs y, scor` tcjc, `s ac qu` jb

afmftuj

b

ab

bmtfvfjbj

j`spa`kbjb

pcr

`a

k`stcr.

\cr ôatfic, mbo` bpuntbr qu` ab k`stfýn j` n`kcmfcs bd`ncs pu`j` jfvfjfrs` `n tr`s

`tbpbs4

`a mcif`nzc, ab mcntfnubmfýn y ab mcnmausfýn.(?:8) ]cac `n ab prfi`rb `tbpb `a k`stcr bmtôb j` ibn`rb `spcntân`b, y `n fnt`ræs j`a k`stfcnbjc, bunqu` nc s` s`pb

qufæn

`s

`st`

ôatfic.

@n ab sfkuf`nt` gbs` `xfst` un j`o`r duréjfmc j` mcntfnubr ab k`stfýn j` ibn`rb jfafk`nt` y s`kôn ab mcnv`nf`nmfb ` fnt`nmfýn j`a ju`òc j`a n`kcmfc (brts. 2;8?, fnm.

m,

y

2;80

MMyM).

@n `a ôatfic `stbjfc s` uofmb ab gfnbafzbmfýn j` ab k`stfýn (brt. 2;8?, fnm. m, MMyM), qu` pu`j` sum`j`r pcr mcnmausfýn j`a n`kcmfc c pcrqu` `a k`stfcnbjc bsui` pcr sé `a n`kcmfc c, `n bakuncs mbscs, pcrqu` s` cpcn` b ab bmtubmfýn

 

j`a

k`stcr

(brts.

2;8=

y

2;86

MMyM).

]fn p`rdufmfc j` `stc ôatfic, quf`n bsui` un n`kcmfc bd`nc mcnmauy` j`gfnftfvbi`nt` su bmtubmfýn unb v`z qu` rfnj` mu`ntbs ba k`stfcnbjc, coaf co afkb kbmf mfýn ýn qu qu` ` `s `stâ tâ sf sf`i `ipr pr` ` pr pr`s `s`n `nt` t`,, hb hbyb yb t` t`ri rifn fnbj bjc c ab k` k`st stfý fýn n mc mcn n ab gfnbafz gfn bafzbmf bmfýn ýn j`a n`k n`kcmf cmfc c c bnt bnt`s `s pcr ctr ctrbs bs mfr mfrmun munstb stbnmf nmfbs bs (br (brt. t. 2; 2;8?, 8?, fnm fnm.. `, MMyM). ?.?. Nbturba`zb duréjfmb B jfg`r`nmfb j`a MM, qu` r`kuabob b ab k`stfýn j` n`kcmfcs bd`ncs `ntr` abs coafkbmfcn`s qu` nbm`n j` acs mcntrbtcs, `a MMyM ab r`kuab `n `a Aforc Z`rm`rc ‚J`r`mhcs \`rscnba`s‚, Zétuac W ‚Ctrbs gu`nt`s j` abs coafkbmfcn`s‚, Mbpétuac ?. \cr `st` ictfvc, `a fnstftutc `n `stujfc `s unb gu`nt` j` abs coafkbmfcn`s, y yb nc s` jfsmut` sf `s un mubsfmcntrbtc, c un bmtc unfabt`rba j` r`pr`s`ntbmfýn, c un bmtc vcauntbrfc aémftc j`a k`stcr, c un bmtc  duréjfmc j` `st` ôatfic, mcic s` ac hbméb mcn ab r`kuabmfýn bnt`rfcr. Ab k`stfýn j` n`kcmfcs bd`ncs `nmu`ntrb sus prcpfbs ncribs, ac qu` hbm` qu` s`b unb gu`nt` butýncib j` coafkbmfcn`s, mcn sus prcpfcs `g`mtcs y, pbrb acs mbscs mbsc s nc mcnt mcnt`ipab `ipabjcs, jcs, s` r`murr r`murr` ` supa supa`tcrfb `tcrfbi`nt` i`nt` b abs jfspcsfmfcn`s jfspcsfmfcn`s j`a ibnjbtc

(brt.

2;6<

MMyM).

?.=. Jfg`r`nmfbs mcn `a ibnjbtc @s gâmfa j` jfstfnkufr `a fnstftutc obdc bnâafsfs mcn `a ibnjbtc `xpr`sc (brts. 2=26 y 2=?< MMyM), pu`s `n `st` ôatfic hby un mcntrbtc qu` afkb b abs pbrt`s, `s j`mfr, un bmu`rjc j` vcauntbj`s `ntr` `a ju`òc j`a n`kcmfc (ibnjbnt`) y quf`n r`bafzb `sb k`stfýn (ibnjbtbrfc), ac qu` nc sum`j` `n ab k`stfýn j` n`kcmfcs bd`ncs, `n jcnj` nc hby butcrfzbmfýn nf coafkbmfýn pr`vfbs j` aa`vbr bj`abnt` bqu`aab bmtfvfjbj. Bj`iâs, `a ibnjbtc scabi`nt` s` r`gf`r` b bmtcs duréjfmcs (brt. 2=26 MMyM), if`ntrbs qu` ab k`stfýn j`

n`kcmfcs

bd`ncs

pu`j`

trbtbrs`

tbiofæn

j`

bmtcs

ibt`rfba`s.

Rufzâs ac iâs jfgémfa j` jfstfnkufr `n ab prâmtfmb `s `a ibnjbtc tâmftc j` ab k`stfýn j` n`kcmfcs bd`ncs. \brb `stboa`m`r `sb jfg`r`nmfb j`o` `stbrs` ba mcncmfif`ntc qu` tf`n` `a ju`òc j`a n`kcmfc scor` ab bmtfvfjbj qu` `d`rm` `a k`stcr. ]f hby mcncmfif`ntc j`a ju`òc y nc ac fipfj`, pujf`njc hbm`rac, s` `ntf`nj` qu` hby ibnjbtc tâmftc (brt. 2=26, pârr. ?, MMyM). \cr `a mcntrbrfc, sf `a ju`òc j`a n`kcmfc fkncrb ab k`stfýn, c mubnjc tf`n` mcncmfif`ntc j` bqu`aab p`rc `stâ fipcsfofaftbjc j` cpcn`rs`, s` `stbrâ bnt` ab k`stfýn j` n`kcmfcs bd`ncs bd` ncs,, muy muyb b rbt rbtfgfm fgfmbmf bmfýn ýn pcs pcst`r t`rfcr fcr pcr `a k`s k`stfc tfcnbj nbjc c trb trb`râ `râ bpb bpbr`d r`dbjc bjc acs `g`mtcs j`a ibnjbtc j`sj` `a jéb `n qu` ab k`stfýn mci`nzý (brt. 2;6< MMyM). ?.:. _`qufsftcs Acs r`qufsftcs pbrb qu` s` mcngfkur` `a pr`s`nt` fnstftutc scn4 ?.:.2. Ru` unb p`rscnb bsui` ab k`stfýn j` un n`kcmfc bd`nc \brb muipafr mcn `stb `s tb `x `xfk fk`n `nmf mfb b nc j` j`o` o` hb hbo` o`rr mc mcnc ncmf mfif if`n `ntc tc j` j`aa ju ju`ò `òc c j` j`aa n` n`kc kcmf mfc c j` ab bmtubmfýn j`a k`stcr, c bqu`a j`o` `stbr mcn unb fipcsfofafjbj j` bsuifr `s` n`kcmfc. Ac fipcrtbnt` `s qu` `a k`stcr bmtôb `n fnt`ræs j` ctrc(?:6) qu` nc tf`n`

 

mcncmfif`ntc j` qu` s` aa`vb bj`abnt` `a n`kcmfc j`a muba `s ju`òc, c of`n `stâ fipcsfofaftbjc j` bsuifrac u cpcn`rs`. @n `st` ôatfic supu`stc, j`o` trbtbrs` j` unb fipcsfofafjbj j` cpcsfmfýn, yb qu` sf kubrjb sfa`nmfc, `s j`mfr, nc s` cpcn` pujf`njc hbm`rac, s` mcngfkurb un ibnjbtc tâmftc. @a k`stcr bmtôb `n fnt`ræs

y

pcr

mu`ntb

j`a

ju`òc

j`a

n`kcmfc.

]f s` trbtb j` bmtcs bd`ncs p`rc qu` s` `d`rm`n mcic prcpfcs, nc s` jbréb `a pr`s`nt` pr`s`n t` r`q r`qufs ufsftc ftc fip fipu`s u`stc tc `n ab ncr ncrib ib `n `st `stujf ujfc. c. @a k` k`stc stcrr j`o j`o` ` sb sbo`r  o`r  j`sj` `a prfnmfpfc qu` bsui` ab mcnjummfýn j` un n`kcmfc qu` nc `s prcpfc, qu` `s bd`nc. J` ac mcntrbrfc, pcjréb mcngfkurbrs` un `nrfqu`mfif`ntc faémftc j`a o`n`gfmfbrfc (brt. 2;6: MMyM). @s, pcr `d`ipac, `a mbsc j`a h`r`j`rc bpbr`nt`, quf`n bjifnfstrb unb h`r`nmfb qu` `s j` ctrc `n ab mr``nmfb qu` a` `rb prcpfb, `n mu muyc yc mbs mbsc c nc t`n t`njrâ jrâ j`r j`r`mh `mhc c j` r`i r`ioca ocasc sc mc mcntr ntrb b `a o`n o`n`gf `gfmfb mfbrfc rfc j` su bmtubmfýn (v`rjbj`rc h`r`j`rc), sfnc qu` j`o`râ fnfmfbr ab bmmfýn j` `nrfqu`mfif`ntc

faémftc.

?.:.?. J`o` s`r r`bafzbjb cgfmfcsbi`nt` @stc sfknfgfmb qu` unb p`rscnb bsui` vcauntbrfbi`nt`, j` gcrib `spcntân`b y mcn fnt`nmfýn j` prct`k`r un pbtrficnfc qu` p`rt`n`m` b ctrb p`rscnb, sfn t`n`r r`pr`s`ntbmfýn bakunb y pcr  un bmtc unfabt`rba, ab r`bafzbmfýn j` un n`kcmfc qu` nc a` `s prcpfc (`s j`mfr, `s bd`nc). ?.:.=. J`o` i`jfbr un ictfvc rbzcnboa` Ruf`n aa`v` b mboc ab k`stfýn j`o` t`n`r unb dustfgfmbmfýn pbrb mci`nzbr un n`kcmfc bd`nc, pu`s j` ac mcntrbrfc `stbréb v`jbjb su fntrcifsfýn pcr ab prchfofmfýn j` fnd`r`nmfb `n acs n`kcmfcs bd`ncs. @s j`mfr, `a ictfvc rbzcnboa` ba qu` s` hbm` r`g`r`nmfb `s ac qu` a` jb afmf af mftu tuj j b ab bm bmtu tubm bmfý fýn n j` j`aa k` k`st stcr cr,, qu qu` ` j` ct ctrb rb ib ibn` n`rb rb t` t`nj njré réb b pr prch chfo fofj fjc c fnifsmufrs` `n `a n`kcmfc qu` nc a` p`rt`n`m`. @s` ictfvc pu`j` s`r un bmtc `spcntân`c,

j`

bifstbj,

j`

huibnfjbj,

`tm.

]` tf`nj` b `vftbr, mcn ab rbzcnbofafjbj, qu` `a k`stcr hbkb unb fnvbsfýn `n ab `sg`rb prfvbjb j`a k`stfcnbjc, ac qu` s`réb unb fntrcifsfýn faémftb. @s pcr `s` ictfv ic tfvc c qu qu` ` su bm bmtu tubm bmfý fýn n j` j`o` o`râ râ s` s`rr `n fn fnt` t`ræ ræs s j` j`aa ju ju`ò `òc c j` j`aa n` n`kc kcmf mfc. c. ]f `a k`stfcnbjc tf`n` pcsfofafjbj`s j` bsuifr `a n`kcmfc ‚pcr sé c pcr ctrb p`rscn p`r scnb b `n su nc ncior ior`‚ `‚ nc s` dus dustfg tfgfmb fmb ab bmt bmtubm ubmfýn fýn j`a k` k`stc stcr, r, qu quf`n f`n j` r`bafzbr ab k`stfýn s` `ntrci`t`réb `n bsuntcs bd`ncs y s` mcngfkurbréb un bmtc faémftc. Ac ifsic sum`j` sf hby unb prchfofmfýn `xpr`sb j`a ju`òc j`a n`kcmfc, sf`ipr` qu` nc hbyb un fnt`ræs prcpfc j`a k`stcr (brt. 2;8=, fnm. b, MMyM), `n muyc muy c

mbsc mb sc

pcjrâ pcj râ

mcntfn mcn tfnubr ubr

ab

k`stfý k`s tfýn n

obdc obd c

su

r`spcn r`s pcnsbo sbofafj fafjbj. bj.

?.:.:. Nc j`o` `xfstfr fnt`nmfýn j` hbm`r unb afo`rbafjbj Mcn ab k`stfýn s` fnt`ntb o`n`gfmfbr ba ju`òc j`a n`kcmfc, pcr `a ictfvc qu` s`b, sfn qu` `sc sfknfgfqu` qu` s` hbm` unb jcnbmfýn c, iumhc i`ncs, qu` s` fnt`ntb mcns`kufr  unb r`trfoumfýn b mbiofc, sfnc tcjc ac mcntrbrfc. @a k`stcr bmtôb mcn ab fnt`nmfýn j` coafkbr ba ju`òc j`a n`kcmfc b qu` s` a` r`iocas`n acs kbstcs iâs acs

 

fnt`r`s`s j`sj` ab g`mhb `n ab qu` s` hfzc `a j`s`iocasc (brt. 2;80, fnm. b, MMyM). @a k`stcr fnt`rvf`n` `n un n`kcmfc bd`nc c pbrmfbai`nt` bd`nc pbrb `vftbr un p`rdufmfc j`a ju`òc j` bqu`a y nc `n ousmb j` un prcv`mhc prcpfc. Nc hby k`stfýn j` n`kcmfcs bd`ncs mubnjc ac qu` fnt`ntb `a k`stcr `s hbm`r  unb un b bm bmtfv tfvfj fjbj bj pc pcrr kr krbt btft ftuj uj c `n ou ousm smb b j` co cot` t`n` n`rr un au aumr mrc c b tr trbv bvæs æs j` j`aa k`stfcnbjc, yb qu` `n `scs supu`stcs nc `xfst` `a `a`i`ntc `s`nmfba qu` `s `a j` bsuifr un n`kcmfc qu` p`rt`n`m` b ctrc mcn fnt`nmfýn j` coafkbr ba ju`òc j`a n`kcmfc. Ab k`stfýn j` n`kcmfcs bd`ncs `s sf`ipr` krbtuftb, sbavc `a supu`stc mcnt`ipabjc `n `a brt. 2;80, fnm. j, MMyM yb qu` `a k`stcr nc tf`n` j`r`mhc b r`mabibr unb r`trfoumfýn pcr su j`s`ip`òc, sfnc qu` su p`tfmfýn s` afiftb ba r`iocasc

j`

ac

kbstbjc

iâs

acs

fnt`r`s`s.

?.:.0. Ab p`rscnb qu` s` hbm` mbrkc j` ab k`stfýn nc j`o` `stbr butcrfzbjb nf coafkbjb, s`b pcr mcnv`nmfýn c pcr fipcsfmfýn j` ab a`y ]f ab p`rscnb qu` r`bafzb `a n`kcmfc `stbob butcrfzbjb pcr i`jfc j` unb mcnv`nmfýn mcn `a ju`òc j` bqu`a, ac qu` `xfst` `ntr` abs pbrt`s `s un ibnjbtc (brt. 2=26 MMyM) y nc unb k`stfýn j` n`kcmfcs bd`ncs. Ac ifsic sum`j` sf `s ab a`y ab qu` fipcn` qu` ab p`rscnb qu` r`bafzb `a n`kcmfc j`ob hbm`rac `n j`t`rifnbjcs mbscs, pu`s `n `scs supu`stcs nc `xfst`n acs r`stbnt`s r`qufsftcs b acs qu` s` hfzc r`g`r`nmfb

mcn

bnt`rfcrfjbj.

@n r`suifjbs mu`ntbs, nc j`o` `xfstfr unb r`abmfýn duréjfmb pr`xfst`nt` `ntr` `a k`stcr y `a ju`òc j`a n`kcmfc, nf trbtbrs` j` unb k`stfýn `n muipafif`ntc j` unb

coafkbmfýn

a`kba.

?.0. @d`ipacs ]cn `d`ipacs j` k`stfýn j` n`kcmfcs bd`ncs4 bpbkbr un fnm`njfc `n ab mbsb j`a v`mfnc5 a`vbntbr unb mcs`mhb muyc ju`òc `stâ fipcsfofaftbjc j` hbm`rac5 brr`kabr `a t`mhc j`a v`mfnc qu` nc s` `nmu`ntrb `n ab mbsb, pbrb ac muba `a k`stcr j`ofý mciprbr acs ibt`rfba`s5 mubnjc `a bpcj`rbjc r`bafzb un bmtc qu` nc `stâ butcrfzbjc `n `a pcj`r5 `a t`n`jcr j` un fniu`oa` qu` pbkb unb j`ujb j`a ju`òc j`a of`n qu` s` `nmu`ntrb bus`nt` b gfn j` `vftbr ab `d`mumfýn

j`

ab

prcpf`jbj,

`ntr`

ctrcs.