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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
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    References listed on IDEAS

    as
    1. Maurice Gosselin & Caroline Pinet, 2002. "Dix ans de recherche empirique sur la comptabilité par activités : état de la situation actuelle et perspectives," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(2), pages 127-146.
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    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.

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    More about this item

    Keywords

    méthode UVA; méthode ABC; coûts complets; adoption; UVA method; ABC method; full costs; adoption.;
    All these keywords.

    JEL classification:

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

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