Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables (notice n° 1022427)
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|---|---|
| fixed length control field | 03003cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165732.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Altukhova-Nys, Yulia |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 40 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Bon nombre d’exploitations agricoles s’engagent aujourd’hui dans des trajectoires agro-écologiques plus respectueuses de l’environnement. Les outils classiques proposés par la comptabilité sont limités pour mesurer leur compétitivité, leur performance et évaluer leur patrimoine. Cette mesure semble appeler à la fois un élargissement du cadre d’analyse et la production d’un processus comptable renouvelé. L’article présente un état des lieux des problématiques actuelles rencontrées par un réseau de fermes en Champagne agricole dans la gestion de leurs exploitations et identifie des pistes d’améliorations possibles de ce modèle comptable. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Mesuring the competitiveness of farms in transition to agroecology: an inventory of accounting issues Many farms are now engaged in agro-ecological, more environmentally friendly trajectories. Conventional tools offered by accounting have some limits to measure farm competitiveness, performance and value. This assessment seems to call for both a broadening of the analytical framework and the production of a renewed accounting process. The article presents an overview of current issues encountered by a network of agricultural Champagne farms in the management and identifies possible ways of improving this accounting model. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Muchas explotaciones agrícolas se comprometen hoy en día en tomar una dirección más respetuosa con el medio ambiente. Las herramientas contables tradicionales son limitadas para poder medir la competitividad, rendimiento y patrimonio de las explotaciones. Estas medidas parecen necesitar a la vez de la ampliación del marco de análisis y de la renovación del proceso contable. Este artículo presenta una descripción de las problemáticas encontradas por una red de granjas agrícolas situadas en Champagne en la gestión de sus explotaciones e identifica posibles vías de mejora del modelo contable. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | évaluationpatrimoniale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agro-écologie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | exploitation agricole |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agro-ecology |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | property assessment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | farm |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bascourret, Jean-Marc |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ory, Jean-Francis |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Petitjean, Jean-Luc |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 285-286 | 3 | 2018-01-03 | p. 41-50 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2017-3-page-41?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2017-3-page-41?lang=fr&redirect-ssocas=7080</a> |
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