Comptabilité analytique budgétaire et comptabilité générale intégrée ou CPB

Calixte Couffin

Économie rurale, 1984, vol. 162, issue 1, 12-12

Abstract: [fre] Le CPB (Contrôle Budgétaire Permanent) associe la comptabilité analytique budgétaire et la comptabilité générale pour mettre à la disposition de l'agriculteur et du conseiller un ensemble complet de prévision, de contrôle de gestion et d'aide à la décision prenant en compte les dimensions multiples de la gestion. [eng] 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.

Date: 1984
Note: DOI:10.3406/ecoru.1984.3060
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