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Forges de Stain-Maurice; Managerial accounting -- Canada -- History; Managerial accounting -- Case studies
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Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann
Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann
Accounting Historians Journal
From a capital budget, an operating budget and a partnership agreement prepared almost 250 years ago in New France, a cash Budget and balance sheets are prepared to help in an analysis of the viability of the company. This investigation into the feasibility of the project discloses a quite sophisticated use of managerial accounting. The original partnership failed, but eventually the company became a successful venture.