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