Méthode UVA : quelles réalités ? (notice n° 342606)
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|---|---|
| fixed length control field | 01675cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021512.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Buffet, Valérie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Méthode UVA : quelles réalités ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2005.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 98 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCette publication s’applique à montrer que la Méthode UVA est une évolution de la méthode GP en identifiant les similitudes et les différences ; elle n’est pas une méthode de répartition comptable en montrant qu’elle repose sur le choix d’une unité de mesure et une démarche d’analyse qui lui est propre ; développe le concept de « coût du service client » et donne une vision différente en gestion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This publication aims to show that the UVA Method is not identical to the GP method by indicating the differences and the similarities between the two. It will also show that the UVA method is not an accounting method of repartition and that it is built on the choice of one measuring unit and one specific analysis approach. The UVA Method develops the concept of “cost of client service ” and gives a different vision of management. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | GP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | UVA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | courbe de rentabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | coût client |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | profitability curve |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | GP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | client cost |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | UVA |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fievez, Jean |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Staykov, Dimitar |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 11 | 1 | 2005-05-01 | p. 97-119 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2005-1-page-97?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2005-1-page-97?lang=fr&redirect-ssocas=7080</a> |
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