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Jean DAUVERGNE: Managing Director, JD Research and Innovation
INTRODUCTION
During an industrial project, from start-up through to production (of a product) or user availability (of a service), the company is concerned with economic performance.
In most cases, product and/or service development projects are subject to uncertainties, particularly technical or quantity-related. What we want to control is the profit generated after a certain time, and at the latest at the end of the production phase of the product and/or service. The cumulative balance sheet method is the answer to this question.
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The cumulative balance sheet, the dashboard of a project's economic performance
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