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L'Approche Des Couts Complets Par Les Equivalents De Production, Voie D'Avenir Ou Impasse ? (Une Analyse De La Methode Gp-Uva)

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  • François Meyssonnier

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - Université Nancy II : EA3942 - Université de Metz)

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    Abstract

    La méthode des équivalents de production GP-UVA est décrite dans ses différents aspects. Elle est ensuite discutée aussi bien dans ses fondements conceptuels que dans son utilité pour les managers. Ceci amène à estimer que c'est une technique d'analyse des coûts conservatrice par essence et introvertie alors que les entreprises ont plutôt besoin de méthodes de gestion favorisant la flexibilité et à l'écoute de l'environnement.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/04/PDF/MEYSSONNNIER.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584504.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584504

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584504/en/
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    Keywords: coûts complets; équivalents de production; méthode U.V.A.;

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