Budget flexible et détermination de la valeur des objets de marge: de la comptabilité à base d’activité à la comptabilité à base du « coût adapté»

Cost modeling and determining the value of objects margin, are the degree of causality and traceability of scarce resources consumed by activities, given the behavior of the activity of the organization. The low utilization rate in the current models based on the full activity, with the flexible budget and with the rational allocation of fixed costs, limit the operationalization of the concept of object scope for these models in a turbulent world. She turns on the paradigm of accounting-based paradigm scarce resources and accounting-based activity, and requires a paradigm shift grading costs. This paradigm shift is moving towards the substitution of the proportionality assumption on variable costs per unit, based on the fixity of these charges in the cost of the work unit, by that of the absolute proportionality of these costs, based on their total variability in the cost of the inductor, and integration in the model of value analysis, scale effects induced by the actual behavior of these scarce resources consumed by activities. The resulting paradigm, suggests a new architecture of the cost, based on the cost and likely adapted to reconcile the full cost and partial cost.