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Working Papers (1998), ESSEC Business School

La comptabilité de gestion dans le secteur public en France

The need for a better measurement and management of cost in the public sector has been acknowledged for years, but very few cost management systems are used. This paper deals with some of the reasons explaining this situation: 1) The need to structure cost accounting in accordance with management choices, 2) The frequent absences of accrual accounting, 3) The importance of budget systems and their focus on expenditures rather than on cost.

DEMEESTERE, R. (1998). La comptabilité de gestion dans le secteur public en France. ESSEC Business School.