000			01464cam a2200217 4500500
005			20250112024014.0
041			_afre
042			_adc
100	1	0	_aZimnovitch, Henri _eauthor
245	0	0	_aPrivate Companies- Cost Summary and Calculation. The Pechiney Case: 1936-1945
260			_c1999.
500			_a75
520			_aThis 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			_acost accounting
690			_afront populaire
690			_aVichy government
690			_astate influence
690			_aprice control
786	0		_nAccounting Auditing Control | Volume 5 | 1 | 1999-01-01 | p. 5-27 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-5?lang=en
999			_c144399 _d144399