Search Results - subject:"UVA method"

From adoption to use of a management control tool : Case study evidence of a costing method

de La Villarmois, Olivier; Levant, Yves - In: Journal of Applied Accounting Research 12 (2011) 3, pp. 234-259

/methodology/approach – Firms that adopted the UVA method between 1995 and 2009 were studied by means of semi‐structured interviews with individuals … initial setting up and updating of the method were also collected. Findings – The main advantages of the UVA method are the …) method, owing to the small size of the firms that adopted the UVA method. Originality/value – This research paper is the …

Persistent link: https://www.econbiz.de/10014837800

Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas

Gervais, Michel; Levant, Yves - In: Revue Finance Contrôle Stratégie 10 (2007) 3, pp. 43-73

equivalences. The UVA method appears to be the most conceptualized one, even though it has not been widely diffused. In this …

Persistent link: https://www.econbiz.de/10005111123

La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA

Villarmois, Olivier de La; Levant, Yves - In: Revue Finance Contrôle Stratégie 8 (2005) 2, pp. 175-205

(VF)L’objectif de cet article est de présenter le processus de mise en place d’une méthode d’évaluation des coûts développée il y a un demi-siècle, la méthode GP aujourd’hui diffusée sous le nom de méthode UVA. Les observations faites au moyen d’études de cas ont été...

Persistent link: https://www.econbiz.de/10005111219