Publication

Simplified Customer Profitability Evaluation: The Equivalence-Based Method

2009
Olivier De la Villarmois ,

2009, Cost Management, 23(4), pp.28-34

Résumé

The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it.