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La Methode Gp : Apports Et Applications D'Une Methode Alternative De Calcul Des Couts

Author

Listed:
  • Yves Levant

    (Faculté Jean Monnet - UP11 - Université Paris-Sud - Paris 11)

  • Olivier de La Villarmois

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

La méthode GP représente une réelle alternative en matière d'évaluation des coûts : elle repose sur des hypothèses qui permettent une simplification du système de comptabilité de gestion. Après avoir précisé le principe de la méthode GP et ses évolutions, trois applications de la méthode seront décrites. Ces études de cas permettront de confirmer les intérêts de la technique mais aussi de souligner les différences qui existent entre les préconisations faites par les promoteurs de la méthode et les pratiques.

Suggested Citation

  • Yves Levant & Olivier de La Villarmois, 2001. "La Methode Gp : Apports Et Applications D'Une Methode Alternative De Calcul Des Couts," Post-Print halshs-00584658, HAL.
    • Handle: RePEc:hal:journl:halshs-00584658
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584658
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    Citations

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    Cited by:

    1. Marian Taicu, 2011. "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 158-165.
    2. Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.

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