Facilitate the allocation of costs of service departments to production departments according to the reciprocal distribution method by activating the Silver Excel program

Vol. 17, N°4 (2022)

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Facilitate the allocation of costs of service departments to production departments according to the reciprocal distribution method by activating the Silver Excel program

Fahad Sulaiman M Al-Nafea

Résumé

Both the direct method and the sequential method of allocating the indirect costs were subjected to severe criticism due to the neglect of mutual and self-utilization on the one hand, and the reciprocal method, whether the solution was by using a manual algebraic solution or using matrices on the other hand. Studies in this field have shown the possibility of using software packaged, in particular the Solver program, which allows the solution of algebraic equations to be done with great precision and speed. The hypothetical example also demonstrated the efficiency and effectiveness of the results obtained and their positive impact on analysis and decision-making processes.

Mots clés:

Traditional methods to allocate indirect costs, direct method, sequential method, reciprocal method, solver program

Comment citer cet article

• Fahad Suliaman M Al-Nafea (2022), Facilitate the allocation of costs of service departments to production departments according to the reciprocal distribution method by activating the Silver Excel program, International Journal of Management And Technologies Journal, Vol.17, N°4, pp:92-102.