✅ La méthode de l’imputation rationnelle des charges fixes en comptabilité analytique

The cost allocation method is a cost accounting method that includes fixed costs in a cost based on the ratio of actual production to normal production. Challenges of the cost allocation method The cost allocation method is a step in analyzing common costs and allocating them to various costs; the costs of the analysis centers are allocated to the product costs in proportion to the labor units of the centers dedicated to these products. (Definition from Wikipedia)