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Methode Uva : Quelles Realites ?

Author

Listed:
  • Valérie Buffet

    (Chercheur indépendant)

  • Jean Fievez

    (Chercheur indépendant)

  • Dimitar Staykov

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

Cette publication s'applique à montrer que la Méthode UVA : est une évolution de la Méthode GP en identifiant les similitudes et les différences ; elle n'est pas une méthode de répartition comptable en montrant qu'elle repose sur le choix d'une unité de mesure et une démarche d'analyse qui lui est propre ; développe le concept de " coût du service client " et donne une vision différente en gestion

Suggested Citation

  • Valérie Buffet & Jean Fievez & Dimitar Staykov, 2005. "Methode Uva : Quelles Realites ?," Post-Print halshs-00581140, HAL.
    • Handle: RePEc:hal:journl:halshs-00581140
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581140
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