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L'Imputation Des Charges Indirectes En France De 1914 Aux Annees 1950 : L'Evolution Vers La Simplicite

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  • Yves Levant

    ()
    (LEM - Lille - Economie et Management - CNRS : UMR8179 - Université Lille 1 - Sciences et Technologies - Fédération Universitaire et Polytechnique de Lille)

  • Henri Zimnovitch

    ()
    (PESOR - Université Paris XI - Paris Sud)

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    Abstract

    L'imputation des charges indirectes est un des problèmes majeurs du calcul de coût dont nombreux travaux historiques ont éclairé l'évolution. En s'intéressant aux solutions qui furent proposées en France sur la période qui va de 1914 aux années 1950, l'article montre qu'il s'agit à chaque fois de trouver un équilibre entre trois exigences : un souci de précision, un besoin d'opérationnalité pour le personnel administratif et comptable, une intelligibilité pour les dirigeants et ingénieurs qui décident du modèle qui sera installé dans leur entreprise. Le rôle des différentes méthodes d'équivalence qui furent imaginées entre 1914 et les années 1950 permet de vérifier les termes de ce compromis. Pour comprendre les raisons qui ont conduit à l'émergence de ces nouvelles méthodes, les profonds changements idéologiques, politiques, économiques et sociaux, survenus alors, sont rappelés en soulignant leur influence sur les fonctions qui étaient assignés au coût. Au-delà de ces forces, l'article montre le déterminisme logique mais aussi la part des individus dans cette histoire de l'allocation des frais généraux.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00690929.

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    Date of creation: 2012
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00690929

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00690929
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    Related research

    Keywords: Histoire; calcul des coûts; charges indirectes; méthodes d'équivalence; France.;

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    1. R. H. Parker & Y. Lemarchand & T. Boyns, 1997. "Introduction," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(3), pages 251-257.
    2. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    3. Richard K. Fleischman & Trevor Boyns & Thomas N. Tyson, 2008. "The Search for Standard Costing in the United States and Britain," Abacus, Accounting Foundation, University of Sydney, Accounting Foundation, University of Sydney, vol. 44(4), pages 341-376.
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