Bøger af Pierre Musaada Buhendwa N

A introdução de um sistema de mercado comum exige concessões económicas e políticas, o que faz com que certas regras, leis fiscais e restrições de direitos aduaneiros sejam abandonadas a favor da união. Em resultado destas restrições, os instrumentos da economia sofreram alterações, nomeadamente ao nível da contabilidade, da análise financeira e da gestão financeira, essenciais para a eficiência das unidades que compõem a economia nacional. Este livro analisa a relevância das alterações contabilísticas que o sistema contabilístico OHADA é suscetível de trazer para a gestão das unidades económicas, neste caso as empresas dos países que aderiram a este sistema económico. O plano de contabilidade OHADA, que é o instrumento de registo dos fluxos financeiros nas unidades de produção do espaço OHADA, garante a conformidade dos controlos com a legislação OHADA. A capacidade de promover as empresas depende também da melhoria do clima empresarial.

The introduction of a common market system requires economic and political concessions, with the result that certain rules, tax laws and customs duty restrictions are abandoned in favor of the union. As a result of these restrictions, the instruments of the economy have undergone changes, particularly in terms of accounting, financial analysis and financial management, all of which are essential to the efficiency of the units that make up the national economy. This book analyzes the relevance of the accounting changes that the OHADA accounting system is likely to bring to the management of economic units, in this case companies in the countries that have joined this economic system. The OHADA chart of accounts is the instrument used to record financial flows in production units within the OHADA area, thus ensuring compliance with OHADA law. The ability to promote business also depends on improving the business climate.

Mobile telephony and the Internet reign supreme in the communications landscape in every corner of the globe, including Europe, Asia, Oceania, America and Africa. Today, Africa is the continent with the fastest-growing number of cell phone subscribers, and the fastest-growing number of Internet users. This development is causing major upheavals in African countries, while opening up new opportunities in the economic, political and social spheres. Since traditional means of communication such as roads, railroads, landline telephones and conventional postal services are poorly developed, especially in rural areas, the new information and communication technologies (NICTs) are responding to the great demand for being informed and keeping in touch with loved ones both inside and outside the country.

Economic agents face a number of difficulties, the most fundamental of which concerns access to financing. The problem of financing the actions of economic agents is a crucial issue, especially in developing countries where the capital market either does not exist or operates at a low level. In all cases, it is essential for the entrepreneur to assess the needs of his or her business and to consider the possible modes of financing: equity or debt. As a result, since internal sources of financing are often insufficient to meet major needs, economic agents are forced to resort to external debt. It is at this point that the evolution in the behavior and attitudes of economic players has prompted us to replace the traditional, static analysis of debt with a dynamic vision of debt policy, which has become, thanks to highly ingenious procedures, a genuine means of financing companies.