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Le Prix de Revient Est-Il une Utopie?

Cabinet Guy Bouchet
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Cabinet Guy Bouchet: Conseils en Organisation de Gestion

Management Science, 1960, vol. MT-1, issue 2, 47-58

Abstract: The purpose of this article is to suggest a reallocation of costs in a manufacturing industry in such a way as to make it possible: (1) to compare profitability within different competitors and (2) to evaluate the profitability of each product line and the profitability of all sections (or departments) of a given company. "Management Technology", ISSN 0542-4917, was published as a separate journal from 1960 to 1964. In 1965 it was merged into Management Science.

Date: 1960
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