La « quarantaine » des coûts standard chez Saint-Gobain: 1920-1960

Henri Zimnovitch

ACCRA, 1996, vol. 2, issue 2, 5-24

Abstract: Standard costing, conceived in the first two decades of the 20th century in the United States, became widespread in American literature and entreprises between the two World Wars but was not introduced into Saint-Gobain until around 1960. This article investigates circumstances of the 40-years-period separating availability of the technique and its application in a noted French company. The time-lag taken by the French accounting profession to appropriate the technique is put forward as a primary but not exclusive cause.

Keywords: accounting history; accounting techniques; standard costing (search for similar items in EconPapers)
Date: 1996
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