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Comment apprécier les résultats économiques d'exploitation d'élevage ? Réflexions sur la pertinence de certains concepts et méthodes issus du Nouveau Plan Comptable

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  • P. de la Vaissiere

Abstract

[eng] The author analyses the economic results (1984) from a group of farmers breeding « charolaises » cows in Côte d'Or, with a method from New Agricultural Accounting Plan. He explains the interest of new management tools : added value for measuring labor productivity, « farm gross excess » for capital productivity. The notion of « current available » income is precised, as well as the problem of revaluation of slow turnover herd. The whole allows to sharpen management check-up. The results themselves are feeble but, however, do not prevent livestock accumulation, thus uneasy is the treasury. [fre] L'auteur analyse les résultats économiques (1984) d'un groupe d'éleveurs de vaches allaitantes charolaises en Côte d'Or, avec une méthodologie issue du Nouveau Plan Comptable Agricole. Il montre l'intérêt de nouveaux critères de gestion : valeur ajoutée pour mesurer la productivité du travail, excédent brut d'exploitation pour celle du capital d'exploitation. Il précise la notion de « disponible courant » et le traitement de la réévaluation du cheptel à rotation lente. Le tout permet d'affiner le diagnostic de gestion. Les résultats eux-mêmes sont médiocres mais n'empêchent pas pourtant la capitalisation en cheptel, d'où une trésorerie difficile.

Suggested Citation

  • P. de la Vaissiere, 1987. "Comment apprécier les résultats économiques d'exploitation d'élevage ? Réflexions sur la pertinence de certains concepts et méthodes issus du Nouveau Plan Comptable," Économie rurale, Programme National Persée, vol. 180(1), pages 26-36.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1987_num_180_1_3831
    DOI: 10.3406/ecoru.1987.3831
    Note: DOI:10.3406/ecoru.1987.3831
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    File URL: https://doi.org/10.3406/ecoru.1987.3831
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    References listed on IDEAS

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    1. Roland Carles, 1974. "Les revenus dans l'exploitation agricole : définitions et mesure," Économie et Statistique, Programme National Persée, vol. 53(1), pages 41-51.
    2. D. Aubert & Y. Leon & H. Wehrlin, 1986. "« Agriculteurs en difficulté » : d'un phénomène marginal à un problème réel," Économie rurale, Programme National Persée, vol. 172(1), pages 31-40.
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