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Le calcul des coûts de revient dans la sidérurgie de la Seconde Guerre mondiale à la nationalisation

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  • François Meyssonnier

Abstract

The cost prices calculation in the iron and steel industry plays a more institutional than managerial role. It was organized by the ?Chambre Syndicale de la Sidérurgie Française? in order to negotiate the price level with the authorities on favourable terms. But information and managerial systems around costs were little developed in the firms of the sector. It was only at the end of the seventies that a budgetary control, based on standard costs and variance analysis, was implemented.

Suggested Citation

  • François Meyssonnier, 2001. "Le calcul des coûts de revient dans la sidérurgie de la Seconde Guerre mondiale à la nationalisation," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 5-21.
    • Handle: RePEc:cai:accafc:cca_071_0005
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. François Meyssonnier, 2001. "Le target costing:un état de l'art," Revue Finance Contrôle Stratégie, revues.org, vol. 4(4), pages 113-138, December.
    4. François Meyssonnier, 2002. "L'approche des couts complets par les équivalents de production, voie d'avenir ou impasse ? (une analyse de la méthode gp-uva)," Post-Print halshs-00584504, HAL.

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