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The new accounting plan: the good occasions have gone
[Le nouveau plan comptable: les occasions perdues]

Author

Listed:
  • Jean-Christophe Kroll

    (GAEL - Laboratoire d'Economie Appliquée = Grenoble Applied Economics Laboratory - UPMF - Université Pierre Mendès France - Grenoble 2 - INRA - Institut National de la Recherche Agronomique)

Abstract

La comptabilite generale, encore aujourd'hui peu utilisee dans l'agriculture francaise, se revele pourtant un outil de gestion de plus en plus indispensable dans une periode ou l'excellence technique ne permet plus seulement d'atteindre l'objectif d'amelioration ou de maintien du revenu des agriculteurs. Les contraintes specifiques de normalisation et les compromis institutionnels auxquels elles ont conduit, n'ont pas permis que le premier Plan Comptable General Agricole, officialise en decembre 1986, prenne en compte les simplifications de procedure, indispensables pour adapter l'outil comptable aux besoins de gestion de la majorite des exploitations agricoles. Dans ces conditions, il parait eminemment souhaitable que les experiences de simplification deja menees soient developpees et coordonnees, pour rendre l'outil comptable d'acces facile aux exploitants agricoles, et eviter que ne se reproduise une disparite trop grande des pratiques rencontrees sur le terrain.

Suggested Citation

  • Jean-Christophe Kroll, 1987. "The new accounting plan: the good occasions have gone [Le nouveau plan comptable: les occasions perdues]," Post-Print hal-02727503, HAL.
    • Handle: RePEc:hal:journl:hal-02727503
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