Simplified Customer Profitability Evaluation: The Equivalence-Based Method
Olivier De la Villarmois
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2009, Cost Management, 23(4), pp.28-34
Résumé
The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it.