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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: Cost systems design; UVA methods; activity-based costing; hidden constants; aggregation errors (search for similar items in EconPapers)
Date: 2008
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Published in Sciences de Gestion, 2008, 65, pp.309-340

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