Origine et développement d'une méthode de calcul des coûts : la méthode des Unités de Valeur Ajoutée
, Olivier De la Villarmois
2001, Comptabilité, Contrôle, Audit, 7(2), pp.45-66
Méthode UVA
histoire
comptabilité de gestion
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.