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Retour sur l'imputation des charges indirectes en comptabilité de gestion : comment bien spécifier les activités et leurs inducteurs ?

Author

Listed:
  • Michel Gervais

    (IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes)

  • Cédric Lesage

    (IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes)

Abstract

Dans la littérature sur la méthode ABC, on suppose que la mise en place d'activités permet une meilleure imputation des charges indirectes. A l'aide d'une formulation mathématique, le présent papier rappelle les conditions d'une bonne imputation. Il envisage ensuite les deux grandes familles de modèles (heuristiques et statistiques) qui ont été proposées pour déterminer des inducteurs expliquant au mieux le niveau des charges. L'analyse débouche sur une reformulation du problème de l'imputation.

Suggested Citation

  • Michel Gervais & Cédric Lesage, 2004. "Retour sur l'imputation des charges indirectes en comptabilité de gestion : comment bien spécifier les activités et leurs inducteurs ?," Post-Print halshs-00593107, HAL.
    • Handle: RePEc:hal:journl:halshs-00593107
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593107
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