La qualité de l'évaluation des investissements représente sans contredit un facteur crucial de la stratégie de croissance d'une entreprise. Les projets d'investissement peuvent prendre différentes formes allant de la traditionnelle augmentation de la capacité de production à des formes...

Au sein d'entreprises multidivisionnelles intégrées, il est généralement indispensable que différentes unités ou divisions s'échangent des biens et des services. Les prix auxquels ces biens et services sont échangés sont appelés prix de transfert, ou encore prix de cession interne....

This document seeks to lay the groundwork for a government policy on free and open source software. We briefly characterize the extent of the open source software phenomenon. We analyse its pros and cons for the government, in its role as both an engine of economic development and a large user...

In this report, we first develop a simplified example that illustrates the importance of considering the option ``waiting to invest'' when valuing an investment. This is followed by a short description of other options that could be embedded in an investment opportunity. In order to stress the...

The general interest would require that the use of major equipments be priced at their marginal cost, including all opportunity costs such as congestion and pollution costs. At least, prices should be lowered until full utilization of these equipments is obtained. This is a result that...

La plupart des organisations, sinon toutes, répartissent d'une manière ou d'une autre des coûts communs entre leurs diverses composantes ou encore entre leurs différents partenaires ou clients. La rentabilité de l'entreprise, la performance de l'organisme public, le succès du partenariat...

In this document, we present the notion of a cost game, defined as a cooperative game where the gain from cooperation is the cost reduction obtained when the projects of a set of agents are realized in a coordinated way. The problem is then to decide how this gain will be shared among agents or...