Comptabilité analytique budgétaire et comptabilité générale intégrée ou CPB

C. Couffin

Économie rurale, 1984, vol. 162

Abstract: Accounting for management control (permanent budgetary control) - Management control implies both forecasting production and result objectives and processing the real data in order to compare them with the estimate, thus allowing an explanation of the differences between real and expected data. The accounting method improved with the help of the most modern electronic computers allowed to perform this control at the lowest cost and with a maximum of possibilities in the production of criteria in view of estimating the tecnical, economic, financial and social position of the farm.

Keywords: Agricultural Finance; Farm Management (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:ags:ersfer:351453

DOI: 10.22004/ag.econ.351453

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