The aim of this paper is to present the cases of all the businesses that have decided, during the past ten years, to put into practice the GP method of cost analysis. This was developed half a century ago and is still diffused as the UVA (Unite de Valeur Ajoutee) method. These observations...

In the first half of the 20th century France, consultants offered their services to big firms, sometimes successfully. In a somewhat cloudy economic context, some of them, like Bedaux or Perrin, elaborated more ambitious social projects, in order to cope with the economic disorders. All those...