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What is UVA Method for Profitability Analysis about?

The UVA method, designed by Jean FIEVEZ, revolutionizes management control by allowing companies to identify their sources of profit and loss through a detailed analysis of profitability by order. It models the company into posts and processes to calculate a UVA index, thus facilitating the measurement of Added Value and the cost of sales. Although the method offers significant advantages, its implementation requires strong commitment from leaders.

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