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

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  • Michel Gervais
  • Cédric Lesage

Abstract

In literature on the ABC method, it is supposed that the setting of activities enables a better allocation of overhead costs. Through a mathematical formulation, this paper recalls the conditions for a good allocation. Then it reviews both families of models (heuristic and statistical) that have been proposed to determine cost drivers explaining at the best the level of costs. The analyse leads to a reformulation of the allocation problem.

Suggested Citation

  • Michel Gervais & Cédric Lesage, 2006. "Retour sur l'imputation des charges indirectes en comptabilité de gestion : comment bien spécifier les activités et leurs inducteurs ?," ACCRA, Association francophone de comptabilité, vol. 12(1), pages 85-101.
    • Handle: RePEc:cai:accafc:cca_121_0085
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