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Méthode UVA : quelles réalités ?

Author

Listed:
  • Valérie Buffet
  • Jean Fievez
  • Dimitar Staykov

Abstract

This publication aims to show that the UVA Method is not identical to the GP method by indicating the differences and the similarities between the two. It will also show that the UVA method is not an accounting method of repartition and that it is built on the choice of one measuring unit and one specific analysis approach. The UVA Method develops the concept of ?cost of client service ? and gives a different vision of management.

Suggested Citation

  • Valérie Buffet & Jean Fievez & Dimitar Staykov, 2005. "Méthode UVA : quelles réalités ?," ACCRA, Association francophone de comptabilité, vol. 11(1), pages 97-119.
    • Handle: RePEc:cai:accafc:cca_111_0097
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