search query: @author Giard, V. / total: 6
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| Author: | Giard, V. |
| Title: | Gestion de production : evaluation economique et prise de decision. |
| Journal: | Revue Francaise de Gestion
1988 : JAN-FEB, 67, p. 13-28 |
| Index terms: | PRODUCTION MANAGEMENT DECISION MAKING COST ACCOUNTING EVALUATION |
| Language: | fre |
| Abstract: | It is absolutely necessary to rigorously study all the possible uses of traditional analytical accounting methods in order to justify economically production management decisions. The methodological basis of an economic evaluation of decision making is defined. Three principles governing the necessary statistical elements are demonstrated. They must be verifiable, nonuniversal and capable of forming aggregates. In decision making not only the costs incurred but also the advantages drawn must be taken into consideration. This new approach is oriented toward the evaluation of decisions against the traditional one oriented toward the costs of production. |
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