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Intérêts et limites de la comptabilité « Nouveau Plan Comptable 1987 » pour la gestion des entreprises agricoles

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  • Pierre de La Vaissière

Abstract

[fre] La comptabilité connaît un développement considérable parmi les entreprises agricoles françaises. L'auteur s'interroge sur la pertinence de nouveaux concepts et outils introduits par le Plan Comptable Général de 1987 pour la gestion des exploitations. Il montre l'intérêt économique de certains soldes intermédiaires de gestion, critique la faible lisibilité et l'ambiguïté du bilan. Le tableau de financement met en évidence les principaux arbitrages de la gestion financière. Cependant, les résultats comptables sont, d'un point de vue économique, faussés par des considérations juridiques et fiscales : aussi des retraitements extracomptables peuvent être conseillés pour dégager les résultats économiques de la campagne agricole. [eng] Interest and limits of the « new plan 1987 » accounting for the farm management . A large growth of accounting can be noted among french farms. The author examines the relevance for the farm management of new concepts and tools brought by the agricultural accounting plan of 1987. He points out the economic interest of some management intermediary remainders and criticizes the low legibility and the ambi- guousness of the balance sheet. The financing table shows the main choices of the financial management. Yet the accounting results are distorted, from an economic point of view, by legal and fiscal reasons : then some treatments again, outside the accounting, may be advised in order to bring out the economics results of the agricultural campaign.

Suggested Citation

  • Pierre de La Vaissière, 1992. "Intérêts et limites de la comptabilité « Nouveau Plan Comptable 1987 » pour la gestion des entreprises agricoles," Économie rurale, Programme National Persée, vol. 207(1), pages 26-32.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1992_num_207_1_4430
    DOI: 10.3406/ecoru.1992.4430
    Note: DOI:10.3406/ecoru.1992.4430
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    References listed on IDEAS

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    1. Jacques Brossier & Eduardo Chia & Eric Marshall, 1984. "Les agriculteurs et leurs pratiques de trésorerie," Économie rurale, Programme National Persée, vol. 161(1), pages 46-49.
    2. J.-C. Kroll, 1987. "Le Nouveau Plan Comptable : les occasions perdues," Économie rurale, Programme National Persée, vol. 180(1), pages 20-25.
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