A new way to improve measurement in product costing

Michel Gervais and Yves Levant
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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: UVA method; ABC method; Full cost method; Product cost estimation; Activity-based costing; Hidden constants; Cost systems design; Costing errors; Aggregation errors; Specification errors; Measurement errors (search for similar items in EconPapers)
Date: 2006-12
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Published in Dec 2006, 32 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00123287

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