etudes commerces 2013 -

7/28/2019 Etudes Commerces 2013 - www.metrecarre.ma

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AC_ OGBBC\OC_ CD I\HDOCOL\C|VSFC HDDSCAAC


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D8 BGDFNHAFS OGD_CNA CD NBBGLNANC\FCDV\C[\N_CLurchux, hotnvnts, agjnstnquc, rcthna, rsnfcdtnca, `tcas

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AC_OGBBC\OC_CD

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Oanbht fcs hiihnrcs fhds ac ogbbcroc fc fthnact ogbbcroc ct rphrhtngd hutgbglnacs

Ogdinhdoc fcs bdhjcs

YGASVNGD FC_ NDFNOC_ FC AH OGDINHDOC FC_ BDHJC_ CV FS OANBHV FC_

HIIHN\C_ FHD_ AC OGBBC\OC FC FVHNA CV AC OGBBC\OC CV AH \[H\HVNGDHSVGBGLNAC_(Lhsc 8;;2 bgycddcfcagdjucprngfc 5 OY_)

Bgycddc hdducaac8>0;-


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AC OCDV\C-YNAAC

Ah prnbc hu prnbc, hux cdscnjdcs

Ac bhro` fcs ogbbcrocs ogdtnduc fc sndsornrc fhds ah fuhant hvcofudc phrt ud fsqunanlrc cdtrc agiirc ct ah fcbhdfc sur acs hxcsprnbc ct d85 ct fc ahutrc ot, acs hxcs scogdfhnrcs hrlntrs phracs cdscnjdcs ct udc fcbhdfc ndsuiinshdtc pgur hlsgrlcr ac stgoe.

Octtc gppgsntngd sc pgursunt hvco fudc phrtacs cdscnjdcs fc rschux

qun shppuncdt sur ud bhrectndj punsshdt ct fcs strhtjncs fcfvcagppcbcdt (paus gu bgnds) hjrcssnvcs ct fhutrc phrt, acsndfpcdfhdts qun icrbcdtacs uds hprs acs hutrcs, ohusc fc thuxfciigrt trgp acvs ct/gu httnrs phr fcs ocssngds fc lhux sulsthdtncas. [ausjdrhacbcdt, acs ndfpcdfhdts gdt fu bha ihnrc ihoc ah ogdourrcdochooruc quc acur nbpgscdt acs cdscnjdcs. Acs ndfpcdfhdts sgdt pautt acshotcurs fcs cbpahocbcdts d8 lns hu bncux ct d


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Ac tgurnsbc, ud scotcur fhotnvnt prnbgrfnha pgurac ogbbcroc phrnsncdAc tgurnsbc rcstc ud vcotcur csscdtnca fc sgutncd hu ogbbcroc

phrnsncd. Cd ciict, 3; % fcs tgurnstcs fc agnsnrs ct ?3 % fcs tgurnstcs fhiihnrcsndtcrrgjs (cdqutc hdducaac


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_guroc = OL\C

XSH\VNC\_ [\NDON[HSP

_guroc = OL\C

FI NDNVNGD_

[rnbc= _ntc gu cdfrgnt qun ldinonc f'udc httrhotnvntcxocptngddcaac gu `grs dgrbcs, trnluthnrc fc ihotcurscxtcrdcs

D8 = Ancu ogdshor hu ogbbcroc. Hxc ndogdtgurdhlacpgur pcrbcttrc udc cdscnjdc fc tguo`cr acs prndonphuxiaux

D8 Lns= [rgagdjcbcdt fu D8

Dgth Lcdc = Ah rhrct fcs ogdinjurhtngds ct cbpahocbcdts nfhacbcdt hfhpts hux lcsgnds fcs utnanshtcurs hndsn quc ah sponinont fc paus cd paus jrhdfc fcs orntrcs rctcdusphr acs cdscnjdcs rcdfcdt a'hppanohtngd fc vhacurs fc rircdoc f'ud hxc ud sntc ftcrbnd fc paus cd paus hahtgnrc.

Acs vhacurs agohtnvcs fhds [hrns ndtrh-burgs ( ind


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AC_ NDYC_VN__CBCDV_

Acs ogbbcrocs ldinoncdt udc dguvcaac igns fcah rco`cro`c fc sournt

Ah sntuhtngd fu bhro` irhdhns fc andvcstnsscbcdt cd nbbglnancrfcdtrcprnschpphrht hblnvhacdtc. Fud ot, acs rsuathts cd tcrbcsogbpthlacshpphrhnsscdtbcnaacurs quhttcdfus. Acs vgaubcs o`hdjs

cd


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fcdscnjdc ogdtnduc fc sguiirnr ct ac bhro` fcs rcthna phres cst

quhsnbcdt ahrrt, cd rhnsgd fu lagohjc furhlac fcs prgmcts fcfvcagppcbcdt. [hr hnaacurs, acs ocdtrcs ogbbcronhux sgdt fcbcursqucaquc pcu cd rctrhnt, cd rhnsgd dgthbbcdt fcs qucstngddcbcdts rcahtnis ah sgutcdhlnant fc avgautngd fcs thux fciigrt fcbhdfs hux cdscnjdcsbhns hussn fudc giirc trhfntngdcaacbcdt rcstrcndtc sur oc scjbcdt.

Cdind, pgndt pgsn tn i, a hddc % cdtrc


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