L'approche des coûts complets par les équivalents de production, voie d'avenir ou impasse ?. (une analyse de la méthode GP-UVA)

François Meyssonnier

ACCRA, 2003, vol. 9, issue 1, 111-124

Abstract: The GP-UVA equivalent of production method is described on his various characteristics. Then it is discussed on its conceptual framework and on its utility for the managers. It is considered as a conservative by nature and inside turned costs analysis technique whereas enterprises need management methods which favoured flexibility and listening of the environment.

Keywords: full costs; equivalents of production; VAU method (search for similar items in EconPapers)
Date: 2003
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