Revue Organisation et Travail
Volume 14, Numéro 3, Pages 118-132
2025-11-17
Financial Leasing And Practical In Terms Of The Efficient Use Of The Company's Human Resources. Evaluation And Analysis
Authors : Kheloui Abdallah Chekib . Bachounda Rafik .
Abstract
The effective use of redemption values by companies contributes not to limit their mobility. Financial leasing is an alternative financing system for asset purchases that require significant cash outings. Our goal in this article; In addition to reflecting leasing practices in our country, it is also a question of revealing the differences according to international accounting standards (IFRS 16) and promoting human capital (skills; knowledge and know-how consolidated over the years), immaterial assets are decisive for global economic performance and organization of the organization. Therefore, the question arises of how, in an organization, these key strategic success factors are created, disseminated, preserved and used with a view to added to the economic income of the company. From this problem arise the following research axes: to what extent do they contribute to the creation of value in a company.
Keywords
Financial Leasing ; GoodWill ; Human Resources
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