Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas
Abstract(VF)Depuis longtemps, on a tenté de mettre au point des méthodes de calcul de coûts reposant sur des équivalences. Même si elle n’a connu qu’une diffusion limitée, la méthode UVA semble être celle qui est la plus conceptualisée. Dans cet article, nous nous sommes interrogés sur les circonstances où il est nécessaire de l’actualiser. Les observations tirées de deux études de cas montrent qu’une actualisation des modifications significatives suffit pour que la méthode garde sa pertinence. Une bonne maîtrise de la composante technique apparaît également indispensable. L’informatisation est enfin un élément clé de la validité de la méthode. (VA)Attempts have been made in the past to develop methods of cost calculation using equivalences. The UVA method appears to be the most conceptualized one, even though it has not been widely diffused. In this article, we examine the circumstances in which it needs to be updated, that is to say, what are the needs of maintenance for the method to remain relevant. The observations made in the context of two case studies show that the updating of only meaningful modifications is sufficient to assure relevance. Knowledge of technical components concerning the way the company operates is also essential. Lastly, computerization is a key element in the workings of the method.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by revues.org in its journal Revue Finance Contrôle Stratégie.
Volume (Year): 10 (2007)
Issue (Month): 3 (September)
Contact details of provider:
Web page: http://www.revues.org/
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
- Yves Levant & Olivier de La Villarmois, 2004. "Georges Perrin and the GP cost calculation method: the story of a failure," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 151-181.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.