Private Companies- Cost Summary and Calculation. The Pechiney Case: 1936-1945 (notice n° 144399)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01464cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024014.0 |
| 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 | Zimnovitch, Henri |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Private Companies- Cost Summary and Calculation. The Pechiney Case: 1936-1945 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 75 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article shorn that the French State, contrary to Great Britain and the US, has not interferred with the cost accounting methods used by private companies till 1936. As a matter of fact, the State started to get involved in these questions during the Front populaire with a view to controlling— though unseccesfully — the prices increases that firms implemented to offset the raising of salaries they had to grant through the Accords Matignon. The Vichy governement then developped and imposed cost accounting methods to private companies in order for them to justify their prices. Pechiney, belonging to a consortium and producer of a strategic metal, is a privileged spot from where to observe, between 1936 and 1945, the evolution of the States influence over cost accounting. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | front populaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Vichy government |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | state influence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | price control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 1 | 1999-01-01 | p. 5-27 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-5?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-5?lang=en</a> |
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