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La « quarantaine » des coûts standard chez Saint-Gobain : 1920-1960

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  • Henri Zimnovitch

Abstract

Standard costing, conceived in the first two decades of the 20th century in the United States, became widespread in American literature and entreprises between the two World Wars but was not introduced into Saint-Gobain until around 1960. This article investigates circumstances of the 40-years-period separating availability of the technique and its application in a noted French company. The time-lag taken by the French accounting profession to appropriate the technique is put forward as a primary but not exclusive cause.

Suggested Citation

  • Henri Zimnovitch, 1996. "La « quarantaine » des coûts standard chez Saint-Gobain : 1920-1960," ACCRA, Association francophone de comptabilité, vol. 2(2), pages 5-24.
    • Handle: RePEc:cai:accafc:cca_022_0005
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