{"id":4426,"date":"2025-06-18T18:37:01","date_gmt":"2025-06-18T18:37:01","guid":{"rendered":"https:\/\/ijssass.com\/journal\/gestion-des-immobilisations-et-lautofinancement-dune-banque-commerciale-cas-de-la-rawbank\/"},"modified":"2025-06-18T19:58:52","modified_gmt":"2025-06-18T19:58:52","slug":"gestion-des-immobilisations-et-lautofinancement-dune-banque-commerciale-cas-de-la-rawbank","status":"publish","type":"post","link":"https:\/\/ijssass.com\/journal\/gestion-des-immobilisations-et-lautofinancement-dune-banque-commerciale-cas-de-la-rawbank\/","title":{"rendered":"Gestion des immobilisations et l\u2019autofinancement d\u2019une banque commerciale. Cas de la Rawbank"},"content":{"rendered":"<p>This article was originally published as: <strong>Gestion des immobilisations et l\u2019autofinancement d\u2019une banque commerciale. Cas de la Rawbank<\/strong><\/p>\n<p>Original Article Link: <a href='https:\/\/ijssass.com\/index.php\/ijssass\/article\/view\/108' target='_blank' rel='noopener'>Read Original Article<\/a><\/p>\n<p>Download PDF: <a href='https:\/\/ijssass.com\/index.php\/ijssass\/article\/view\/108\/138' target='_blank' rel='noopener'>Click Here to Download PDF<\/a><\/p>\n<h2>Abstract<\/h2>\n<p>Pour mener cette recherche, nous sommes partis de l\u2019observation selon laquelle la Rawbank conna\u00eet une diminution de sa capacit\u00e9 d\u2019autofinancement pendant la p\u00e9riode allant de 2016 \u00e0 2019 alors que la plus-value sur cession des immobilisations des actifs augmente.\u00a0L\u2019affectation de la plus-value sur cession des immobilisations au financement d\u2019autres besoins que le financement d\u2019actifs immobilis\u00e9s serait \u00e0 la base de la diminution de la capacit\u00e9 d\u2019autofinancement a la Rawbank\/Lubumbashi pendant cette p\u00e9riode.\u00a0\u00a0L\u2019objectif de cette \u00e9tude est donc de d\u00e9crire les causes de la d\u00e9croissance de la capacit\u00e9 d\u2019autofinancement \u00e0 la Rawbank\/Lubumbashi et expliquer la mauvaise gestion de la plus-value sur cession d\u2019actifs immobilis\u00e9s.\u00a0Cette \u00e9tude se limite \u00e0 l\u2019approche quantitative et la technique de recherche documentaire. Nous pensons que d\u2019autres recherches plus approfondies peuvent enrichir nos r\u00e9sultats avec une approche qualitative en faisant les \u00e9tudes longitudinales. Cette s\u2019appuie sur \u00a0la th\u00e9orie de financement et la th\u00e9orie contextualiste. Elle peut \u00eatre compl\u00e9t\u00e9e par la th\u00e9orie de jeu d\u2019acteur pour comprendre les interactions entre les diff\u00e9rentes parties prenantes. \u00a0Nous utilisons \u00e9galement la matrice \u00a0SWOT et l\u2019analyse \u00a0PHESTEL pour essayer de comprendre le contexte dans lequel la \u00a0Rawbank \u00a0se situe en d\u00e9croissance d\u2019autofinancement<\/p>\n<h2>Authors<\/h2>\n<ul>\n<li>NKULU NGOIE LINNE (a.Licenci\u00e9 en Gestion Financi\u00e8re, Assistant \u00e0 l\u2019Institut Sup\u00e9rieur de Commerce de Lubumbashi, ISC-Lubumbashi Doctorant en Sciences de Gestion)<\/li>\n<li>KASONGO WA KITENGE Jules (Licenci\u00e9 en Sciences Commerciales et Financi\u00e8res, option\u00a0: Fiscalit\u00e9 Assistant  \u00e0 l\u2019Institut Sup\u00e9rieur de Commerce de Lubumbashi,)<\/li>\n<li>KILONDA KITUNGWA Emery (Licenci\u00e9 en Economie Industrielle et Assistant \u00e0 l\u2019Institut Sup\u00e9rieur de Commerce de Lubumbashi, ISC-Lubumbashi)<\/li>\n<\/ul>\n<h2>Keywords<\/h2>\n<p>Gestion, Immobilisation, Autofinancement, Banque<\/p>\n<h2>References<\/h2>\n<p>References not available for this article.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article was originally published as: Gestion des immobilisations et l\u2019autofinancement d\u2019une banque commerciale. Cas de la Rawbank Original Article&#8230;<\/p>\n","protected":false},"author":21,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[124],"tags":[543,417,164,542],"class_list":["post-4426","post","type-post","status-publish","format-standard","hentry","category-articles","tag-autofinancement","tag-banque","tag-gestion","tag-immobilisation","wpcat-124-id"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gestion des immobilisations et l\u2019autofinancement d\u2019une banque commerciale. 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