| Author: | Meysonnier, F. |
| Title: | Controle de gestion communal: les conditions de l'efficacite = Community management accounting: how the methods of control could be used more effectively |
| Journal: | Revue Francaise de Gestion
1991 : SEP-OCT, NO. 85, p.54-62 |
| Index terms: | LOCAL GOVERNMENT COMMUNITY PLANNING MANAGEMENT ACCOUNTING FRANCE ZERO-BASE BUDGETING PUBLIC ADMINISTRATION |
| Language: | fre |
| Abstract: | Based on the results of a survey carried out in 82 local French communities, it is shown how local communities apply different methods of management accounting: tables, accounting analysis, zero-base budgeting, value analysis, etc. It is demonstrated that rationality and precision are often lacking in the application of the techniques. A number of conditions are identified which must be satisfied in order to use management accounting techniques efficiently in local community administration. |
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