{"id":14571,"date":"2016-09-22T00:30:09","date_gmt":"2016-09-21T22:30:09","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14571"},"modified":"2024-09-26T16:58:07","modified_gmt":"2024-09-26T14:58:07","slug":"evaluation-entreprise-methode-goodwill","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/evaluation-entreprise-methode-goodwill\/","title":{"rendered":"\u00c9valuation d&rsquo;entreprise : le Goodwill parmi les m\u00e9thodes mixtes"},"content":{"rendered":"<p style=\"text-align: justify;\">Comment affiner l&rsquo;\u00e9valuation de son entreprise? La m\u00e9thode de l\u2019\u00e9valuation patrimoniale et la m\u00e9thode de l\u2019\u00e9valuation par les rendements pr\u00e9sentent toutes les deux des inconv\u00e9nients. La m\u00e9thode du rendement exclut certains actifs pr\u00e9sents lors de l\u2019acquisition, les m\u00e9thodes patrimoniales excluent la cr\u00e9ation de valeur dans l\u2019avenir.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique dans cet article la m\u00e9thode du Goodwill.<\/p>\n<h2 style=\"text-align: justify;\">Qu\u2019est-ce que le Goodwill\u00a0?<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-12520 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/01\/startup-2-300x145.jpg\" alt=\"Les \u00e9l\u00e9ments non valoris\u00e9s \u00e0 l'actif du bilan\" width=\"259\" height=\"125\" \/>Une entreprise est constitu\u00e9e par un ensemble d\u2019actifs. Certains d\u2019entre eux ont une r\u00e9alit\u00e9 physique (les b\u00e2timents, les machines\u2026) d\u2019autres sont immat\u00e9riels (les brevets, le fonds de commerce, les marques\u2026). Certains de ces actifs incorporels sont valoris\u00e9s et sont donc inscrits au bilan de l\u2019entreprise. Cependant, une autre partie de ces actifs incorporels n&rsquo;apparaissent pas en comptabilit\u00e9. Il s\u2019agit par exemple de :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>la qualification du personnel,<\/strong><\/li>\n<li><strong>l\u2019organisation efficiente de la soci\u00e9t\u00e9,<\/strong><\/li>\n<li><strong>l&rsquo;image de marque aupr\u00e8s de la client\u00e8le\u2026<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Or, tous ces \u00e9l\u00e9ments contribuent \u00e0 la valeur de l\u2019entreprise. Cette sur-valeur cr\u00e9\u00e9e par l\u2019impact des actifs incorporels est appel\u00e9e Goodwill. Pour d\u00e9terminer le Goodwill d\u2019une soci\u00e9t\u00e9, il faut r\u00e9ussir \u00e0 le chiffrer.<\/p>\n<p style=\"text-align: justify;\">Il y a alors deux m\u00e9thodes pour \u00e9valuer une soci\u00e9t\u00e9 selon la m\u00e9thode du Goodwill.<\/p>\n<h3 style=\"text-align: justify;\">M\u00e9thode 1<\/h3>\n<ul style=\"text-align: justify;\">\n<li>Valeur de la soci\u00e9t\u00e9 = ANCC (Actif Net Comptable Corrig\u00e9) sans les actifs incorporels + Goodwill<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Dans cette approche, le Goodwill est consid\u00e9r\u00e9 comme<strong> la valeur de tous les \u00e9l\u00e9ments incorporels de l\u2019entreprise.<\/strong><\/p>\n<h3 style=\"text-align: justify;\">M\u00e9thode 2<\/h3>\n<ul style=\"text-align: justify;\">\n<li>Valeur de la soci\u00e9t\u00e9 = ANCC + Goodwill<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Dans ce cas, le Goodwill est per\u00e7u comme une <strong>valeur suppl\u00e9mentaire diff\u00e9rente de la valeur des \u00e9l\u00e9ments incorporels inscrits au bilan.<\/strong><\/p>\n<h2 style=\"text-align: justify;\">Le calcul du Goodwill.<\/h2>\n<p style=\"text-align: justify;\">Le Goodwill est donc le sur-profit que la soci\u00e9t\u00e9 va \u00eatre capable de g\u00e9n\u00e9rer.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-13903 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/1.jpg\" alt=\"g\u00e9n\u00e9rer du profit\" width=\"153\" height=\"70\" \/>Pour g\u00e9n\u00e9rer un profit, l\u2019entreprise a besoin de son actif (ce que l\u2019entreprise poss\u00e8de). C&rsquo;est cet actif qui va lui permettre de g\u00e9n\u00e9rer un profit. Les actionnaires attendent un certain profit. (Il peut s\u2019agir du co\u00fbt des capitaux propres). Ce profit attendu doit permettre \u00e0 l\u2019entreprise de rembourser ses cr\u00e9anciers (actionnaires et cr\u00e9anciers divers). On consid\u00e8re le profit restant comme la sur-valeur que l\u2019entreprise a cr\u00e9\u00e9e.<\/p>\n<p style=\"text-align: justify;\">En effet, le co\u00fbt des capitaux multipli\u00e9 par l\u2019ANCC constitue la cr\u00e9ation de valeur minimale attendue pour une soci\u00e9t\u00e9 : c\u2019est le r\u00e9sultat attendu pour toutes les soci\u00e9t\u00e9s du m\u00eame secteur agissant sur un m\u00eame march\u00e9 avec les m\u00eames actifs.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Le calcul du Goodwill est donc\u00a0: B \u2013 I x ANCC<\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">B = B\u00e9n\u00e9fice courant prenant en compte les \u00e9l\u00e9ments financiers et l\u2019imposition.<\/p>\n<p style=\"text-align: justify;\">I = Co\u00fbt des capitaux propres (si la m\u00e9thode d\u2019\u00e9valuation retenue est l\u2019ANCC)<\/p>\n<p style=\"text-align: justify;\">ANCC = Actif Net Comptable Corrig\u00e9 (le calcul a \u00e9t\u00e9 expliqu\u00e9 dans \u00a0notre article sur \u00a0<span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-methode-patrimoniale\/\"><span class=\"s2\">la m\u00e9thode d&rsquo;\u00e9valuation patrimoniale<\/span><\/a>)<\/span><\/p>\n<p style=\"text-align: justify;\">Cette rente de Goodwill doit ensuite \u00eatre actualis\u00e9e (nous avons abord\u00e9 les raisons de l\u2019actualisation dans l\u2019article sur <span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/levaluation-entreprise-selon-methode-rendements\/\"><span class=\"s2\">l\u2019\u00e9valuation par les rendements.)<\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">La valeur de l\u2019entreprise est alors \u00e9gale \u00e0\u00a0:\u00a0<strong>ANCC + (B \u2013 I x ANCC) x (1 \u2013 (1 + R) ^-N) \/ R<\/div><\/strong><\/p>\n<h4 style=\"text-align: justify;\">Dans cette formule :<\/h4>\n<p style=\"text-align: justify;\">Les d\u00e9finitions de B, I et ANCC sont identiques \u00e0 celles ci-dessus.<\/p>\n<p style=\"text-align: justify;\">R = co\u00fbt moyen pond\u00e9r\u00e9 du capital<\/p>\n<p style=\"text-align: justify;\">N = nombre d\u2019ann\u00e9es sur lesquelles se calcule l\u2019actualisation.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-11778 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bonhomme-loupe-1.png\" alt=\"M\u00e9thode du goodwill\" width=\"102\" height=\"108\" \/>Cette m\u00e9thode de calcul n\u2019est pas unique, par exemple l\u2019\u00e9valuation de l\u2019actif peut se faire gr\u00e2ce \u00e0<strong> l\u2019ANCC<\/strong> mais aussi gr\u00e2ce \u00e0<strong> la VSB<\/strong> (Valeur Substantielle Brute) ou gr\u00e2ce \u00e0<strong> la m\u00e9thode des CPNE<\/strong> (Capitaux Permanents N\u00e9cessaires \u00e0 l\u2019Exploitation).<\/p>\n<p style=\"text-align: justify;\">Selon la m\u00e9thode d\u2019\u00e9valuation retenue, le taux de r\u00e9mun\u00e9ration de l\u2019actif\u00a0 ne sera plus le co\u00fbt des capitaux propres mais le co\u00fbt moyen pond\u00e9r\u00e9 du capital (CMPC).<\/p>\n<p style=\"text-align: justify;\">La m\u00e9thode d\u2019actualisation propos\u00e9e ci-dessus est la m\u00e9thode retenue par les experts-comptables europ\u00e9ens alors qu\u2019il existe \u00e9galement une m\u00e9thode d\u2019actualisation anglo-saxonne.<\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">La m\u00e9thode d\u2019\u00e9valuation par le Goodwill est donc <strong>une m\u00e9thode d\u2019\u00e9valuation hybride<\/strong> qui prend \u00e0 la fois des \u00e9l\u00e9ments propres \u00e0 l\u2019\u00e9valuation patrimoniale et des \u00e9l\u00e9ments de la m\u00e9thode d\u2019\u00e9valuation par les rendements. Si cette m\u00e9thode est potentiellement complexe, elle aussi tr\u00e8s compl\u00e8te et elle pr\u00e9sente<strong> l\u2019avantage d\u2019essayer de prendre en compte les sp\u00e9cificit\u00e9s de l\u2019entreprise<\/strong>. En effet, une entreprise, ce n\u2019est pas juste une valeur patrimoniale ni des profits futurs<strong> mais un ensemble d\u2019\u00e9l\u00e9ments pas toujours identifiables ni chiffrables (la qualit\u00e9 de son personnel, sa structure interne\u2026).<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Citation: \u00ab Les deux choses les plus importantes qui n\u2019apparaissent pas au bilan de l\u2019entreprise : sa r\u00e9putation et ses hommes. \u00bb Henry Ford<\/div><\/p>\n<p>Pour plus d\u2019informations sur les m\u00e9thodes d\u2019\u00e9valuation des entreprises, consultez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-mode-emploi\/\">Evaluation d\u2019entreprise : mode d\u2019emploi.<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/evaluation-d-entreprise\/\">Comment faire une \u00e9valuation d\u2019entreprise de qualit\u00e9 ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprises-methodes-de-calcul\/\">L\u2019\u00e9valuation des entreprises : au-del\u00e0 des m\u00e9thodes de calcul<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Comment affiner l&rsquo;\u00e9valuation de son entreprise? La m\u00e9thode de l\u2019\u00e9valuation patrimoniale et la m\u00e9thode de l\u2019\u00e9valuation par les rendements pr\u00e9sentent toutes les deux des inconv\u00e9nients. La m\u00e9thode du rendement exclut certains actifs pr\u00e9sents lors de l\u2019acquisition, les m\u00e9thodes patrimoniales excluent&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-14571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fusac"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9valuation d&#039;entreprise : le Goodwill parmi les m\u00e9thodes mixtes<\/title>\n<meta name=\"description\" content=\"La m\u00e9thode du Goodwill est certes complexe, mais permet d&#039;appr\u00e9hender des aspects qualitatifs de la soci\u00e9t\u00e9. 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