Les conditions de la fiabilité des coûts dans la méthode UVA
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Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581199
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- Michel Gervais & Cédric Lesage, 2004. "Back to the allocation of overhead costs in managerial accounting : how to well specify the activities and their cost drivers ?," Post-Print halshs-00010205, HAL.
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constantes occultes; erreur d'agrégation; erreur de mesure; homogénéité comptable; méthode UVA;All these keywords.
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