La mise en place et l'utilisation d'une méthode d'évaluation des coûts (la méthode UVA): une comparaison de deux enquêtes en France en 2001 et 2009

This article presents the process wherby the UVA method is put in place, as well as the way it is utilized by observing firms using the method during two periods, 2001 and 2009. The results of our observation, which was in the form of interviews, were compared with the conclusions of research devoted to the ABC method. This enabled us to highlight the main advantage of the UVA method: it offers a finely broken down evaluation of costs designed to aid the decision-making process using limited resources. It is generally adopted by small organizations whose strategic behaviour is of a “defensive” nature, its implementation being successfully completed as a result of the strong involvement of the management. Its use as a management tool is however limited in relation to the ABC method, owing to the small size of the firms that adopted this method. A comparison of the results for the two periods shows an overall stability of these conclusions over time.