3. How to use VAD as a performance indicator

3.1 The unit of work :

We saw in the previous paragraph that VAD is intended to "remunerate" the productive structure; we therefore need to determine what proportion of this is what we'll call activity.

This activity is measured in "work units":

• common to the entire company;

• to make additive ;

• generally a unit of production time, e.g. the minute, the hour, the day, etc., depending on the characteristics of the company. In the following, we will use the production hour.

The additivity property applies:

• for a product and/or service sold (it will therefore suffice...