Origine et développement d'une méthode de calcul des coûts: la méthode des unités de valeur ajoutée (UVA)

Yves Levant and Olivier de La Villarmois

ACCRA, 2001, vol. 7, issue 2, 45-66

Abstract: After World War II, different cost calculation methods were developed to reply to certain limits of the homogeneous section method. The common objective of these methods is to propose a more accurate analysis while remaining easy to apply. The « Value Added Unit Method », the result of successive adaptations of the GP Method still refered to forefruit. Proposed in France by a network of consultants, the method has been the subject of a certain number of publications over the last few years. First of all, a historical summary of the emergence of this method will be proposed, beginning with the preparatory work of Georges Perrin. Secondly, a formalization of the method will underline its strengths compared with the homogeneous section method and its developments.

Keywords: value added unit methods; unit of production effort method; history; management accounting (search for similar items in EconPapers)
Date: 2001
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