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Qu’est-ce que les charges directes/les charges indirectes ?

Author

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  • Zouhour Ben Hamadi

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

Les charges directes se définissent comme des coûts immédiatement rattachables à un produit ou à un service spécifique. Elles sont directement mesurables et attribuables sans ambiguïté à une unité de production. Parmi les charges directes nous pouvons citer le coût des matières premières par exemple. En revanche, les charges indirectes, par nature, présentent une plus grande complexité dans leur allocation. Elles ne peuvent pas être attribuées directement à un produit ou à un service spécifique sans un travail de répartition fait au préalable. Ces charges englobent souvent des coûts liés à des activités support, tels que les coûts administratifs, les frais généraux ou encore les coûts liés à la maintenance des équipements.

Suggested Citation

  • Zouhour Ben Hamadi, 2023. "Qu’est-ce que les charges directes/les charges indirectes ?," Post-Print hal-05409401, HAL.
    • Handle: RePEc:hal:journl:hal-05409401
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