Analyse comptable des gains de productivité dans l'exploitation agricole, étude de leur répartition entre les agents économiques

Accounting analysis of productivity gains on the farm. of gain distribution between economic agents - The accounting analysis usually mixes two different concepts : volumes and prices. It's relatively easy to bring out the movements of volume on one hand and those of prices on the other hand from one year to the other, through an account with constant prices. The comparison of accounts with constant prices and accounts in constant francs constitutes an accounting approach of the productivity gains realized by the firm which are passed on to other agents or distributed. As all these computations can easily be automatized, the Agricultural Accounting Centers would be able to tell their customers whether they improve the productivity of their enterprise, in what branches and who takes the profit. This tool could thus be useful as it brings new elements for an income policy.