Together with the finite element method ( E M ) , the control volume method (CVM) is of particular interest for the numerical solution of partial differential equations. The accuracy of computation of the CVM almost matches that of FEM in contour-adapted co-ordinates or block-structured meshes of a single element type. The CVM is superior to the FEM in terms of physical interpretation and ease of handling. The paper presents an interpretation of the FEM that allows it to be treated like a CVM. This formal CVM, which is based on FEM techniques, combines the advantages of both methods. The method is applied to the discretization of the Navier-Stokes equation.
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