IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02727503.html
   My bibliography  Save this paper

The new accounting plan: the good occasions have gone
[Le nouveau plan comptable: les occasions perdues]

Author

Listed:
  • Jean-Christophe Kroll

    (GAEL - Laboratoire d'Economie Appliquée = Grenoble Applied Economics Laboratory - UPMF - Université Pierre Mendès France - Grenoble 2 - INRA - Institut National de la Recherche Agronomique - CNRS - Centre National de la Recherche Scientifique)

Abstract

La comptabilite generale, encore aujourd'hui peu utilisee dans l'agriculture francaise, se revele pourtant un outil de gestion de plus en plus indispensable dans une periode ou l'excellence technique ne permet plus seulement d'atteindre l'objectif d'amelioration ou de maintien du revenu des agriculteurs. Les contraintes specifiques de normalisation et les compromis institutionnels auxquels elles ont conduit, n'ont pas permis que le premier Plan Comptable General Agricole, officialise en decembre 1986, prenne en compte les simplifications de procedure, indispensables pour adapter l'outil comptable aux besoins de gestion de la majorite des exploitations agricoles. Dans ces conditions, il parait eminemment souhaitable que les experiences de simplification deja menees soient developpees et coordonnees, pour rendre l'outil comptable d'acces facile aux exploitants agricoles, et eviter que ne se reproduise une disparite trop grande des pratiques rencontrees sur le terrain.

Suggested Citation

  • Jean-Christophe Kroll, 1987. "The new accounting plan: the good occasions have gone [Le nouveau plan comptable: les occasions perdues]," Post-Print hal-02727503, HAL.
    • Handle: RePEc:hal:journl:hal-02727503
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02727503. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.