La mise en place et l'utilisation d'une méthode d'évaluation des coûts : le cas de la méthode UVA
Olivier De la Villarmois
,
2005, Finance Contrôle Stratégie, 8(2), pp.175-205
méthode UVA
méthode ABC
coûts complets
adoption
Résumé
The aim of this paper is to present the cases of all businesses that have decided, during the past ten years, to put into practice the GP method of cost analysis. The latter was developed half a century ago and is nowadays diffused as the UVA (Unité de Valeur Ajoutée) method. Our observations illustrate the main advantage of this approach : a refined cost analysis using limited resources.