Le Prix de Revient Est-Il une Utopie?

The purpose of this article is to suggest a reallocation of costs in a manufacturing industry in such a way as to make it possible: (1) to compare profitability within different competitors and (2) to evaluate the profitability of each product line and the profitability of all sections (or departments) of a given company. Management Technology, ISSN 0542-4917, was published as a separate journal from 1960 to 1964. In 1965 it was merged into Management Science.

• 저널Management Science · MT-1(2) · 47–58
• 토픽Political and Social Issues · Political Science and International Relations
• DOI10.1287/mantech.1.2.47
• 저자Cabinet Guy Bouchet