Origins and developments of French costing systems (as reflected in published literature)

This paper reviews the evolution of French cost accounting from the mid-1500\u27s to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas\u27 book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today\u27s cost and management accounting concepts and practices in France seem quite comparable to those in other industrialized countries