UVA Method – innovative approach in economic and strategic management of an enterprise

Simona Dragomirescu, Daniela Solomon

DOI: http://dx.doi.org/10.29358/sceco.v0i14.37


UVA method has developed starting from the principle “measuring the entire activity of an enterprise with a single unit measure”, announced by Georges Perrin at the beginning of the ‘50’s. The followed aim is that the method would be simple and, respectively, would avoid the global costs treating. As consequence, a minute analysis is needed for every unit of the process. Also, a fundamental principle is imposed: the costs of these activities will generally remain established in relative values at least for the period when major changes in technology do not occur.


modern methods of costs

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ISSN: 2344-1321 (online)