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Keywords: Added value unit
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Journal Articles
Journal of Applied Accounting Research (2011) 12 (3): 234–259.
Published: 22 November 2011
...Julia Mundy; Yves Levant; Oliver de La Villarmois; Olivier de La Villarmois; Yves Levant Purpose 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...
