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Le Nouveau Plan Comptable : les occasions perdues

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  • J.-C. Kroll
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    Abstract

    [fre] La comptabilité générale, encore aujourd'hui peu utilisée dans l'agriculture française, se révèle pourtant un outil de gestion de plus en plus indispensable dans une période où l'excellence technique ne permet plus seule d'atteindre l'objectif d'amélioration ou de maintien du revenu des agriculteurs. Les contraintes spécifiques de normalisation et les compromis institutionnels auxquels elles ont conduit, n'ont pas permis que le premier Plan Comptable Général Agricole, officialisé en décembre 1986, prenne en compte les simplifications de procédure, indispensables pour adapter l'outil comptable aux besoins de gestion de la majorité des exploitations agricoles. Dans ces conditions, il paraît éminemment souhaitable que les expériences de simplification déjà menées soient développées et coordonnées, pour rendre l'outil comptable d'accès facile aux exploitants agricoles, et éviter que ne se reproduise une disparité trop grande des pratiques rencontrées sur le terrain. [eng] The use of book-keeping is as yet undeveloped in French-agriculture, even though it is more and more necessary as a management implement in a time when technical competence alone is not enough to increase or to maintain farm income. The specific requirements of a standardized book-keeping system and the resulting institutional agreements have not allowed the first official farm-accountancy reference, decreed in december, 1986, to take into account the simplifications required by most french farm units in their day-to-day management. Therefore, the existing experiments concerning the développement of simplified proceedings in book-keeping should be expanded and coordinated in order to make the use of book-keeping easier for farmers and in order to avoid an excessive disparity concerning their actual practices.

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    File URL: http://dx.doi.org/10.3406/ecoru.1987.3830
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    File URL: http://www.persee.fr/articleAsPDF/ecoru_0013-0559_1987_num_180_1_3830/ecoru_0013-0559_1987_num_180_1_3830.pdf?mode=light
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    Bibliographic Info

    Article provided by Programme National Persée in its journal Économie rurale.

    Volume (Year): 180 (1987)
    Issue (Month): 1 ()
    Pages: 20-25

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    Handle: RePEc:prs:recoru:ecoru_0013-0559_1987_num_180_1_3830

    Note: DOI:10.3406/ecoru.1987.3830
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    Web page: http://www.persee.fr/web/revues/home/prescript/revue/ecoru

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    Cited by:
    1. Eric J. Slof & Josep M. Argilés, 1998. "An analysis of the accounting principles applied by the European Farm Accountancy Data Network," Economics Working Papers 342, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 1998.
    2. Josep M. Argilés, 1998. "Accounting information and the prediction of farm viability," Economics Working Papers 277, Department of Economics and Business, Universitat Pompeu Fabra.
    3. Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009. "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics 215, Universitat de Barcelona. Espai de Recerca en Economia.
    4. Josep Maria Argiles & Eric John Slof, 2001. "New opportunities for farm accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 361-383.
    5. Josep M. Argilés & Eric J. Slof, 2000. "New opportunities for farm accounting," Economics Working Papers 497, Department of Economics and Business, Universitat Pompeu Fabra.
    6. Josep M. Argilés, 2002. "Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas," Economics Working Papers 612, Department of Economics and Business, Universitat Pompeu Fabra.

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