ABSTRACT
From the accounting point of view, the administrative method adopted has not favoured the standardisation of balance sheets, firstly because of its optional character (both as to subjects and objects), and secondly because the residual values obtained have no valid economic significance and are not comparable. Accountants, by measuring and increasing productivity, have created another form of active intervention exceeding in interest the simple presentation of information based on replacement value. It is true that inflation by reducing the role of money as a standard of value deprives accounting of a part of its usefulness in this field. The information originating from ex post facto accounts must be utilised to promote reforms liable both to diminish service costs and, taking into account national income corresponding to a possible level of production, to distribute costs fairly in time and space so as to ensure a perfect balance of prices, wages and money.
