Jacques Savary und sein Le parfait négotiant Vademecum zu einem Klassiker

[Title Page and Series Information]: Title page and series information for the 'Vademecum to a Classic of Management Science', part of the Handelsblatt Library of Classics of National Economics. [Editorial Principles and Table of Contents]: Description of the collection's theoretical orientation and a detailed table of contents listing the contributing authors and their respective essays on Savary. [Publication Details and Copyright]: Bibliographic information, copyright notice, and production credits for the 1993 commentary volume. [Epigrams and Testimonials on Savary's Personality and Work]: A collection of quotes and testimonials from prominent economic historians and scholars (including Schumpeter and Heckscher) regarding Jacques Savary's personality, his role in Colbert's administration, and the historical significance of 'Le parfait négociant' for accounting, commercial law, and management science. [Historical Methodology and Excerpts from Savary's Work]: Scholarly reflections on Savary's methodology—balancing empiricism with normative state goals—followed by translated excerpts from the original 1675/1676 texts and the 1673 Ordonnance de Commerce. [Savary's 'Parfait négociant': The Order of Markets by Merchant and State]: Bertram Schefold's essay contextualizes Savary within the history of economic thought, contrasting his work with ancient and medieval traditions. He argues that Savary represents a bridge between ethical discourse and the emerging systematic management science, emphasizing his role in the 'Colbertism' system and his unique pedagogical approach to training merchants. [The Mercantilist System and Savary's Economic Geography]: Schefold analyzes Savary's defense of the Colbertist mercantilist system, including protectionism, the promotion of manufactures, and the regulation of guilds. He explores Savary's insights into 'industrial districts' (external effects), the mechanics of bills of exchange, and his observations on the economic character and institutions of various European nations. [Savary and the Practice of Colbertism]: Fitou and Le Roy Ladurie examine Savary's work as a 'technocratic' document of the era of Louis XIV and Colbert. They analyze the fusion of private profit and state power, the pedagogical rejection of humanist education for merchants, and the administrative reforms that centralized French economic and maritime power, including the creation of the great trade companies. [Bibliography for Fitou and Le Roy Ladurie]: A comprehensive list of historical and economic literature cited in the essay by Fitou and Le Roy Ladurie, focusing on the reign of Louis XIV and French mercantilism. [Jacques Savary's 'Le parfait négociant': Scientific Classification]: Dieter Schneider provides a scientific classification of Savary's work within the history of business administration. He highlights Savary's focus on reducing information asymmetry and income uncertainty through market rules, his early conceptualization of the entrepreneur as an arbitrageur, and the work's role as a rationalist manifesto of mercantilist policy. [Savary's Original Contribution to Accounting]: Schneider details Savary's pioneering contributions to accounting theory, specifically his introduction of the 'lower of cost or market' (Niederstwertprinzip) and the imparity principle. He discusses Savary's distinction between periodic profit determination and bankruptcy balance sheets, noting how these ideas influenced later commercial codes like the Prussian Landrecht of 1794. [Biography and Chronology of Jacques Savary]: A biographical sketch and timeline of Jacques Savary's life (1622–1690), detailing his merchant career, his service under Fouquet, his role in drafting the 1673 Ordonnance de Commerce, and the publication history of his major works. [Facsimile Title Pages and Bibliography of Savary's Works]: Visual representations (transcribed) of historical title pages for Savary's works and a bibliography of his essential writings, including the Ordonnance de Commerce and the Dictionnaire universel de commerce. [Selected Literature and Genealogy of Economists]: A selected bibliography of secondary literature on Savary and a chronological table (Zeittafel) placing Savary in the context of major economic thinkers from antiquity (Xenophon, Aristotle) to the 18th century (Smith, Turgot). [About the Interpreters]: Biographical profiles of the four authors of this commentary volume: Jean-François Fitou, Emmanuel Le Roy Ladurie, Dieter Schneider, and Bertram Schefold.