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Interest and limits of the "New plan 1987" accounting for the farm management
[Intérêts et limites de la comptabilité "Nouveau plan comptable 1987" pour la gestion des entreprises agricoles]

Author

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  • P. de La Vaissière

    (UM DIJON INRA/ENESAD - UMR INRA / ENESAD : Economie et Sociologie Rurales - ENESAD - Etablissement National d'Enseignement Supérieur Agronomique de Dijon - INRA - Institut National de la Recherche Agronomique)

Abstract

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.

Suggested Citation

  • P. de La Vaissière, 1992. "Interest and limits of the "New plan 1987" accounting for the farm management [Intérêts et limites de la comptabilité "Nouveau plan comptable 1987" pour la gestion des entrepris," Post-Print hal-02705688, HAL.
    • Handle: RePEc:hal:journl:hal-02705688
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