IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v8y2005iq2p175-205.html
   My bibliography  Save this article

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

Author

Listed:
  • Olivier de La Villarmois

    (Université de Lille 1)

  • Yves Levant

    () (Université de Lille 1)

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.

Suggested Citation

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

    Download full text from publisher

    File URL: http://crego.u-bourgogne.fr/images/stories/rev/082205.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    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.

    More about this item

    Keywords

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

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:8:y:2005:i:q2:p:175-205. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux). General contact details of provider: http://www.revues.org/ .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.