Comptabilité agricole et système de production : l'embouche bas-normande au début du XIXe siècle - article ; n°2 ; vol.37, pg 320-343

Annales. Économies, Sociétés, Civilisations - Année 1982 - Volume 37 - Numéro 2 - Pages 320-343
Farm Accounts and Production Systems : an Economic Assessment of Cattle-Fattening in Lower Normandy in the Early 19th Century
This article draws on the example of a large farm and its accounting records for a study of little-known form of speculation : steer-fattening. Using an accounting model incorporating a special breakdown of expenses, the author analyzes the income of the husbandman and his farm and attempts to define the economic rationale behind his choices, both past and future. This calls for a description of the production system. In addition to a high per capita output, this system is characterized by its hyperspecialization and its twin dependence on the market as an outlet for its products, of course, but also as a source of raw material, that is lean cattle. These factors help to explain the geographical pattern of cattle-fattening in 18th century and early 19th century France.
24 pages
Source : Persée ; Ministère de la jeunesse, de l’éducation nationale et de la recherche, Direction de l’enseignement supérieur, Sous-direction des bibliothèques et de la documentation.