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| Author: | Mevellec, P. |
| Title: | La comptabilite analytique face a l'evolution technologique. |
| Journal: | Revue Francaise de Gestion
1988 : JAN-FEB, 67, p. 29-36 |
| Index terms: | COST ACCOUNTING DECISION MAKING TECHNOLOGICAL INNOVATION CAM |
| Language: | fre |
| Abstract: | The calculation of production costs and budget management are no longer sufficient. Analytical accounting must today provide means to make decisions on a high strategic level: the decision to subcontract, evaluation of the consequences of new technologies, investment priorities etc. There are some challenges which must be met in a context of ever greater computerization in industry. In the accounting of profitability of a company, productivity is to be seen as a combination of the means of production and as a result of the growth of labour and of the growth of capital. Meanwhille, productivity is becoming the key to profitability. |
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