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Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas

Author

Listed:
  • Michel Gervais

    () (Université de Rennes 1)

  • Yves Levant

    () (Université de Lille 1 et Lille Graduate School of Management)

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.

Suggested Citation

  • 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.
  • Handle: RePEc:dij:revfcs:v:10:y:2007:i:q3:p:43-73
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    References listed on IDEAS

    as
    1. 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.
    2. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
    3. Olivier de La Villarmois & Yves Levant, 2005. "La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA," Revue Finance Contrôle Stratégie, revues.org, vol. 8(2), pages 175-205, June.
    4. repec:bla:joares:v:36:y:1998:i:1:p:129-142 is not listed on IDEAS
    5. 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.
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    More about this item

    Keywords

    constantes occultes; erreurs d’agrégation; homogénéité; méthode UVA; méthode des équivalences; occult constants; error of aggregation; homogeneity in accountancy; UVA method.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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