Le traitement des charges des départements administratifs et financiers dans les méthodes de calcul de coûts. Étude comparative : méthodes des centres d’analyse, ABC et UVA

Abstract

The objective of this study is to address the problem of allocating the expenses of administrative and financial departments to the cost of goods and services, according to different cost calculation methods.
The importance of these charges leads us to conduct this reflection from a comparative angle.
In fact, the treatment of these expenses is addressed according to the procedure specific to each method adopted which, in this context, is that of the department allocation approach (or traditional method of full costs), the ABC (Activity Based Costing) and UVA (Added-Value Units).