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Les conditions de la fiabilité des coûts dans la méthode UVA

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  • Michel Gervais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le présent article montre que la principale source d'erreur dans la méthode UVA est l'erreur d'agrégation, puis il approfondit les conditions qui évitent que celle-ci soit trop importante. L'analyse conclut que si les gammes et les nomenclatures sont tenues à peu près à jour par les logiciels adéquats et s'il existe un suivi de l'évolution du prix des ressources, la méthode UVA est un outil commode pour calculer des coûts

Suggested Citation

  • Michel Gervais, 2005. "Les conditions de la fiabilité des coûts dans la méthode UVA," Post-Print halshs-00581199, HAL.
    • Handle: RePEc:hal:journl:halshs-00581199
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581199
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    File URL: https://shs.hal.science/halshs-00581199/document
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    References listed on IDEAS

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    1. Michel Gervais & Cédric Lesage, 2004. "Back to the allocation of overhead costs in managerial accounting : how to well specify the activities and their cost drivers ?," Post-Print halshs-00010205, HAL.
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    1. Michel Gervais & Yves Levant, 2007. "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 43-73, September.

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