Les conditions de la fiabilité des coûts dans l'utilisation de la méthode UVA

Michel Gervais
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Michel Gervais: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Keywords: constantes occultes; erreur d'agrégation; erreur de mesure; homogénéité comptable; méthode UVA (search for similar items in EconPapers)
Date: 2006-06
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Published in Finance Contrôle Stratégie, 2006, 9 (2), pp.225-258

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00093137

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