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La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA

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  • Olivier de La Villarmois

    (Université de Lille 1)

  • Yves Levant

    ()
    (Université de Lille 1)

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    Abstract

    (VF)L’objectif de cet article est de présenter le processus de mise en place d’une méthode d’évaluation des coûts développée il y a un demi-siècle, la méthode GP aujourd’hui diffusée sous le nom de méthode UVA. Les observations faites au moyen d’études de cas ont été comparées aux conclusions de recherches consacrées à l’ABC. Cela a permis de dégager le principal intérêt de la méthode UVA:une évaluation fine des coûts avec des moyens limités.(VA)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.

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    File URL: http://leg2.u-bourgogne.fr/rev/082205.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 8 (2005)
    Issue (Month): 2 (June)
    Pages: 175-205

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    Handle: RePEc:dij:revfcs:v:8:y:2005:i:q2:p:175-205

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    Related research

    Keywords: méthode UVA; méthode ABC; coûts complets; adoption; UVA method; ABC method; full costs; adoption.;

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