Le calcul des coûts de revient dans la sidérurgie de la Seconde Guerre mondiale à la nationalisation

François Meyssonnier

ACCRA, 2001, vol. 7, issue 1, 5-21

Abstract: The cost prices calculation in the iron and steel industry plays a more institutional than managerial role. It was organized by the ?Chambre Syndicale de la Sidérurgie Française? in order to negotiate the price level with the authorities on favourable terms. But information and managerial systems around costs were little developed in the firms of the sector. It was only at the end of the seventies that a budgetary control, based on standard costs and variance analysis, was implemented.

Keywords: costs of sales; price setting; iron and steel industry (search for similar items in EconPapers)
Date: 2001
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