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Economie des entreprises: La méthode budgétaire appliquée à la gestion des exploitations

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  • C. Couffin
  • B. Belloc
  • G. Castagnet

Abstract

[eng] The budgetary method applied to farm and agricultural cooperative management - In order to simplify administrative work and to give it maximum efficienty it is necessary to show up the various items of expenses and receipts clearly and the margins which do not comply with reasonable objectives (exceptions) and also how great the gap is (disparity). The measurement of such "disparities" and the pointing out of "exceptions" by means of a permanent budgetary control are the most frequently used management "tools". [fre] Pour simplifier le travail de gestion tout en lui donnant l'efficacité maximum, il faut mettre en évidence les postes (dépenses, recettes) et les marges qui ne suivent pas les objectifs « raisonnables » (exception), et indiquer de combien ils s'en écartent (écarts). La mesure des « écarts » et la mise en évidence des « exceptions » par le contrôle budgétaire permanent sont des outils de gestion de plus en plus employés.

Suggested Citation

  • C. Couffin & B. Belloc & G. Castagnet, 1977. "Economie des entreprises: La méthode budgétaire appliquée à la gestion des exploitations," Économie rurale, Programme National Persée, vol. 119(1), pages 26-26.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1977_num_119_1_4338
    DOI: 10.3406/ecoru.1977.4338
    Note: DOI:10.3406/ecoru.1977.4338
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