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Les conditions de la fiabilité des coûts dans l’utilisation de la méthode UVA (méthode des unités de valeur ajoutée)

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  • Michel Gervais

    () (Université de Rennes 1)

Abstract

(VF)Le présent article montre que la principale source d’erreur dans la méthode UVA est l’erreur d’agré-gation, puis il approfondit les conditions qui évitent que celle-ci ne soit trop importante. L’analyse conclut que si les gammes opératoires 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.(VA)This article shows that the principal source of error in the AVU method is the error of aggregation. It then looks further into the conditions which prevent this error from becoming too significant. The analysis concludes that if the operational ranges are held about up to date by the adequate software and if there is a follow-up of the variation of resources prices, the AVU method is a convenient tool to calculate costs.

Suggested Citation

  • Michel Gervais, 2006. "Les conditions de la fiabilité des coûts dans l’utilisation de la méthode UVA (méthode des unités de valeur ajoutée)," Revue Finance Contrôle Stratégie, revues.org, vol. 9(2), pages 225-258, June.
  • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q2:p:225-258
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    Keywords

    constantes occultes; erreur d’agrégation; erreur de mesure; homogénéité comptable; méthode UVA; occult constants; error of aggregation; error of measurement; homogeneity in accountancy; AVU method.;

    JEL classification:

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

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