Economie des entreprises: La méthode budgétaire appliquée à la gestion des exploitations

C. Couffin, Bernard Belloc and G. Castagnet

Économie rurale, 1977, vol. 119

Abstract: In order to simplify administrative work and to give it maximum efficienty it is necessary to show up the various items of expenses and receipts clearly and the margins which do not comply with reasonable objectives (exceptions) and also how great the gap is (disparity). The measurement of such "disparities" and the pointing out of "exceptions" by means of a permanent budgetary control are the most frequently used management "tools".

Keywords: Agricultural and Food Policy; Farm Management (search for similar items in EconPapers)
Date: 1977
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/351033/files/e ... 7_num_119_1_4338.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:ersfer:351033

DOI: 10.22004/ag.econ.351033

Access Statistics for this article

More articles in Économie rurale from French Society of Rural Economics (SFER Société Française d'Economie Rurale) Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().