A budget but what for!

budget but what for

Even if one complains about spending too much time “making budget”, and although some companies are trying to do without it, the budget remains an essential means to mobilize the various stakeholders in an organization and aim at the consistency…

Taxation of capital gains

Taxation of capital gains

In these times of budget shortages, the taxation of capital gains is at the heart of the budget debate. The direction taken is to impose taxation in personal capital gains as income. Let us question about the merits of this…

Cost accounting adapted to lean

cost accounting

Practice standard cost leads to increase the quantities produced and therefore stocks to reduce unit costs by product, which goes against the lean principles. A lean enterprise requires a system cost: Focuses on the die (where value is created) It…