Considerations on the rational imputation of the fixed expenses

In this material we tried to address some issues relating to the rational allocation of fixed expenses, which is the elimination of complete calculation of costs of products, works or services variations in the incidence of activity. From the brief presentation of the principles, techniques and stages of specific rational allocation of fixed expenses, it appears that it has no role to change the content and methodology of determining the cost but is a means of analysis and control of costs and results. As a result of the application in practice cost calculations are highlighted inactivity and the intense activity, can be investigated causes them to take measures to improve conditions for the operation of the enterprise.