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

Michel Gervais and Cédric Lesage

ACCRA, 2006, vol. 12, issue 1, 85-101

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.

Keywords: activity; cost driver; allocation; cost specification; specification error (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_121_0085 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2006-1-page-85.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_121_0085

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().