Littérature scientifique sur le sujet « Pricing – France »

Pellefigue, Julien, and Jean-Edouard Duvauchelle. "France." In Intangibles in the World of Transfer Pricing. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_29.

Montginoul, Marielle, Sébastien Loubier, Bernard Barraqué, and Anne-Laurence Agenais. "Water Pricing in France: Toward More Incentives to Conserve Water." In Water Pricing Experiences and Innovations. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-16465-6_8.

Gibert, Bruno. "Chapter 8 France." In Transfer Pricing and Dispute Resolution. IBFD, 2011. http://dx.doi.org/10.59403/44r9b3008.

Gadel, Francois, and Chehrazad Laurent-Lachheb. "Chapter 13 – France." In Transfer Pricing and Customs Valuation. IBFD, 2009. http://dx.doi.org/10.59403/1mpzxq2013.

Claude, Le Pen. "Pricing and reimbursement policies in France: current and future trends." In European Medicines Pricing and Reimbursement. CRC Press, 2018. http://dx.doi.org/10.1201/9781315383064-1.

"Disparagement in the European Union and France." In Excessive pricing doctrine in the pharmaceutical sector: the space for reform. Edward Elgar Publishing, 2022. http://dx.doi.org/10.4337/9781802204414.00022.

Stikvoort Wouter and van der Zwan Frank. "Revenue optimization through demand forecasting." In Air Transport and Operations. IOS Press, 2010. https://doi.org/10.3233/978-1-60750-559-4-193.

"vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-32.

"The author did not discover how the transfer pricing issue was ultimately resolved. THE 1872 BRANCH SET OF ACCOUNTS The slow maturing process that started with the setting up of a cost accounting system in the 1820's and 1830's led, in 1872, to the adoption of branch accounting in which each branch of the Company had its own set of accounts. This development placed the Company very close to a modem day cost accounting system used by French companies today. All the basic principles were present in 1872. The July 25, 1872 instruction does not attribute a number to each account and does not group accounts into "classes” as is now done in France. Therefore, the following classification is the researcher’s and consists of five categories: the balance sheet ac­ counts, expense accounts, activity center accounts, perpetual in­ ventory accounts, and manufacturing accounts. 1 — Balance sheet accounts a. “Central administration”: looks like a current account of the Paris Headquarters by the branch. b. "Industrial buildings, tools and machinery” c. "Debts” d. "Drafts on Paris"; to be paid by Paris e. "Drafts on the factory"; to be paid by the factory f. “Cash” 2 — Expenses accounts a. “Supply" b. "Wages" c. “Sundries” 3 — Activity center accounts a. T ransport." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-33.

"sub-committee on the general chart of accounts and financial statements, headed by Lemoine and Pujol; and the sub-committee on cost accounting, headed by Martin [Brunet, 1951, p. 166]. The committee had to focus on accounting in industrial and commercial businesses as the starting point of what would ulti­ mately become a national rationalization of accounting. More, specifically, the accounting system chosen had to be simple, com­ plete and flexible enough to be applied to large companies as well as to the more numerous small and medium-sized companies. Finally, the orientation chosen by the plan’s designers was towards the determination of financial results for investors and creditors (particularly banks), and the determination of product costs for pricing purposes. Although finding a plan suitable for national accounting was not the primary goal of the committee, several measures were nonetheless adopted which stressed the economic orientation of the accounting reform. The economic concerns of the designers were reflected in the following features of the plan: 1. Classification of companies’ assets according to their eco­ nomic function or location; 2. In the balance sheet, grouping of accounts into classes that reflected the accounts’ economic function: permanent capi­ tal, long-term assets, inventories, third-party accounts and financial accounts; 3. The classification of expenses by type, which provided the necessary elements for the study of the economic situation at the company, industry and national levels; 4. The production of information on company operations to complete the financial statements, such as endorsements and commitments, or to facilitate the analysis of certain elements of the balance sheet (depreciation, fixed assets, provisions). Contents o f the 1947 Plan The plan constituted a complete set of accounting procedures, including [Veyrenc, 1950?; Retail, 1951]: 1. A definition of financial and cost accounting; 2. A chart of accounts (see Appendix) and related terminol­ ogy; 3. A list of the accounts and how they interact; 4. General rules for the application of the plan; 5. Valuation rules for assets; 6. Rules for determining depreciation and provisions;." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-46.

Fulop, Renata. "Understanding Transfer Pricing Dynamics: Evidence from Related Party Transactions in EU Public Companies." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.s.p.2024.21.

Covas, Ricardo, and Lorenzo Pascual. "Pricing daily electricity transfer capacities in the Spain – France Interconnection." In 2008 5th International Conference on the European Electricity Market (EEM 2008). IEEE, 2008. http://dx.doi.org/10.1109/eem.2008.4579121.

Karamti, Chiraz. "Hedonic Study on Mobile Telephony Firms' Pricing-Quality Strategies in France." In 2007 6th Conference on Telecommunication Techno-Economics. IEEE, 2007. http://dx.doi.org/10.1109/ctte.2007.4389880.

Dibrova, Inna Valer'evna. "Prichiny neudachnykh rezul'tatov anglo-franko-sovetskikh peregovorov 1939 goda i ikh posledstviia." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2020. http://dx.doi.org/10.21661/r-552372.

Geovani Schwingel Franck, Alison, Leonardo Sangoi Copetti, CLAILTON ATAÍDES DE FREITAS, and Reisoli Bender Filho. "PASS-THROUGH DAS EXPORTAÇÕES DE FRANGO NO BRASIL E NOS ESTADOS UNIDOS (2009-2019): UMA ABORDAGEM PRICING-TO-MARKET." In 59º Congresso da SOBER e 6º EBPC 2021. Even3, 2021. http://dx.doi.org/10.29327/soberebpc2021.341178.

Friedman, Shmuel, Jon Wraith, and Dani Or. Geometrical Considerations and Interfacial Processes Affecting Electromagnetic Measurement of Soil Water Content by TDR and Remote Sensing Methods. United States Department of Agriculture, 2002. http://dx.doi.org/10.32747/2002.7580679.bard.