| Titre | Modèles d'exploitation et comptabilité agricole : l'exemple du Pas-de-Calais au début du XIXe siècle | |
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| Auteur | Ronald Hubsgher | |
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Revue | Etudes rurales |
| Numéro | no 84, 1981 | |
| Page | 31-48 | |
| Résumé anglais |
Models of Agricultural Enterprises and Accounting Methods : the Example of the 19th Century Pas-de-Calais.
In the absence of private records, is it possible to apply agricultural accounting methods to the farms of the 18th and 19th centuries ? This has been attempted for the Pas-de-Calais Department as it was at the beginning of the 19th century, using official sources. The construction of five models (three small farms and two large) allows for the following conclusions : the weight of the regular annual costs (principally labor, material and land improvement) burden all enterprises using rented land ; the cost of supplementary labor and service borne by the renters weight more havily upon the smaller enterprises than upon the bigger, but their income is proportionately larger ; everywhere one notes the absence of capital, the low level of investment and the inadequate technology. A constantly negative income demonstrates that the farmer was far from letting himself be guided by that economic rationality which demands modern accounting procedures and was more sensitive to the income actually realized (the difference between real costs and real income from sales). Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/rural_0014-2182_1981_num_84_1_2702 |
