L'imputation des charges indirectes en France de 1914 aux années 1950 : l'évolution vers la simplicité

The allocation of common costs constitutes one of the major problems of costing, and numerous past studies have contributed to the understanding of its evolution. This article examines the approaches proposed in France between 1914 and the 1950s, and shows that each new method has sought to strike a balance between three requirements : Precision, operational ease for administrative and accounting personnel as well as intelligibility for the managers and engineers who decide on the choice of model to be used. The effects of this compromise can be determined by examining the role of the various equivalence methods devised between 1914 and the 1950s. To understand what led to the emergence of these new methods, we briefly refer to the profound ideological, political, economic and social changes of the period, highlighting their influence on the functions assigned to costing. Furthermore, the article shows not only the logical determinism of this history of allocation of common costs, but also the role played by individuals involved.