A method for manufacturing a second gearwheel (R2) for clock movement, suitable for cooperating with a given first gearwheel (R1), characterized in that it comprises the following steps: E1 - entering via a human-machine interface associated with a computer the flank r 1 of all or part of the teeth and the number of teeth z 1 of the first gearwheel (R1), - entering the number of teeth z 2 of the second gearwheel (R2) to be manufactured, and - entering a friction coefficient μ of a pair of teeth in contact with the two gearwheels (R1, R2), E2 - considering a first equation defining the power or torque balance of at least one pair of teeth in contact with the two gearwheels (R1, R2), and - considering a second kinematic equation defining the kinematic relationship of the at least one pair of teeth in contact with the two gearwheels (R1, R2), and E3 - solving the two equations by the computer, making it possible to obtain at least one value of the assumed constant torque ratio j of the at least one pair of teeth in contact with the two gearwheels (R1, R2), and E4 - determining at least two points of the flank of at least one portion of the tooth of the second gearwheel (R2) of said at least one pair of teeth and constructing the flank r 2 of said tooth of the second gearwheel (R2), for example by interpolation, notably by interpolation by a succession of straight lines and/or curves, notably of splines, between said points, and E5 - manufacturing the second gearwheel (R2) by a manufacturing device, this second gearwheel (R2) comprising teeth whose flank r 2 corresponds to the result of the preceding step. E1 - entering via a human-machine interface associated with a computer the flank r 1 of all or part of the teeth and the number of teeth z 1 of the first gearwheel (R1), - entering the number of teeth z 2 of the second gearwheel (R2) to be manufactured, and - entering a friction coefficient μ of a pair of teeth in contact with the two gearwheels (R1, R2), - entering the number of teeth z 2 of the second gearwheel (R2) to be manufactured, and - entering a friction coefficient μ of a pair of teeth in contact with the two gearwheels (R1, R2), E2 - considering a first equation defining the power or torque balance of at least one pair of teeth in contact with the two gearwheels (R1, R2), and - considering a second kinematic equation defining the kinematic relationship of the at least one pair of teeth in contact with the two gearwheels (R1, R2), and - considering a second kinematic equation defining the kinematic relationship of the at least one pair of teeth in contact with the two gearwheels (R1, R2), and E3 - solving the two equations by the computer, making it possible to obtain at least one value of the assumed constant torque ratio j of the at least one pair of teeth in contact with the two gearwheels (R1, R2), and E4 - determining at least two points of the flank of at least one portion of the tooth of the second gearwheel (R2) of said at least one pair of teeth and constructing the flank r 2 of said tooth of the second gearwheel (R2), for example by interpolation, notably by interpolation by a succession of straight lines and/or curves, notably of splines, between said points, and E5 - manufacturing the second gearwheel (R2) by a manufacturing device, this second gearwheel (R2) comprising teeth whose flank r 2 corresponds to the result of the preceding step. <EOS>