Audit Opérationnel de la Fonction Commerciale

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%&-
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'#""%!+*&&#4
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'#&"$%%&%%#<
')2=&>&&",)#
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    "&A    &  %&  "    +&
"C"*+&2&&6&&"&
&&&&,&&%&*"&A
    "C    D  &&%  6        "&
&"%2,&>&+/
,A  "&    "&&        "      0&(*
,%
&A  *    D    &  *%    " &
*E%        2  &  ,&      A  
,*A&,&&&"!&&6
&,"!&"%""&&&"%&2
,&>&A"!&%&"!&&
F(&&&+&GA*&&&&(&A
 %&5+&C& &  &A
H  &  /+%  6    6  0      %!  (*
""%,*"(&2&C7
  "    &  "&    (&  &,  (&  &  &
&"%B%&*(&%!
&,  "  *  "  %    "  & *E%    2
,&>&I
  ""  &  %%&    %"&  6    "/%(A  
,&&C&,
&    "C  "     A  &
&  "%&  &  B%&    &  /0&      
A"/"&*+&
&&&,&@%&%&&*%&&&
6&&&(&%&6&"&7
*
&5C
         6  (  &  ,&  &%  "&
*"A  &  &          *
&%%&&%+&,,D

%&%"%!++%%*J"!&
"%"A    %&      &K      &  &
@%&&&6&"&*J(&
"&    &&A  +  *2&  &  L!&A  /  &
&&/&&&A+A(&
7AK&&&/%,&"%B(&
6%"%&6&&B%&/0&

A&,&&
&  &A  &  *  &  "&  "&  &&    ,
0%  "   "&   +  "      
&  CA  &    "  !"A  6 "    %  "
    "  &   "%&  &  &  %&(&    
  &  (  &  +&    &&  &  ,  &  &
&,&    *"&    &    "%&      
&A&&&A&5C
!"A&*%,7"%&"&&
&/&&&"",
="(*"&&+%%*"&A
&"%&%+!"&A
&&/&"C&&&%&(&
5C&&&%6*+&
        &  &  ,  &  &  %&  "&
*"&  BA    2            &
"%&%&&CC&
Section 1. Les traits caractéristiques de la fonction commerciale
""%!%  &   5  +/   G"&A   
"""%"%&&+%%
"&(G  5"  G/&&  G  "&&&  "&    &
"5    /  G  "  B    (%  "  
&&"C&&&C7
&+%%/!*+&
&A  &  &"&/%&  &  ,&  &&  ""  6
&G&&("M&,,&55+&
&"%B%&"(A&A&&&,&
"/&5"G@6N
BO&&&(&,N
%&&&&N
//&&,&&&&JA2
KA"&J2A+KN
&&  &  &,&  !(&  6    %      ",
/  6  *%  &  "&  &  "&  
&,&,&N
,G&"G, "%,%%
&(%&&,&&&"&,&
    &  ,  &  G,    &  G@  &
&