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L'Imputation Des Charges Indirectes En France De 1914 Aux Annees 1950 : L'Evolution Vers La Simplicite


  • Yves Levant

    () (LEM - Lille - Economie et Management - CNRS - Centre National de la Recherche Scientifique - UCL - Université catholique de Lille - Université de Lille)

  • Henri Zimnovitch

    () (PESOR - UP11 - Université Paris-Sud - Paris 11)


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.

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  • Yves Levant & Henri Zimnovitch, 2012. "L'Imputation Des Charges Indirectes En France De 1914 Aux Annees 1950 : L'Evolution Vers La Simplicite," Post-Print hal-00690929, HAL.
  • Handle: RePEc:hal:journl:hal-00690929
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    References listed on IDEAS

    1. Richard K. Fleischman & Trevor Boyns & Thomas N. Tyson, 2008. "The Search for Standard Costing in the United States and Britain," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 341-376.
    2. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    3. R. H. Parker & Y. Lemarchand & T. Boyns, 1997. "Introduction," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 251-257.
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    More about this item


    History; costing; common costs; equivalence methods; France; Histoire; calcul des coûts; charges indirectes; méthodes d'équivalence; France.;

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