Objective.To analyze cost accumulation and allocation methods used in business practice. Methodology. Information was gathered through questionnaires, semi-structured interviews, a documentary review, and direct observation. Results. The results indicate that the company under study employs traditional measurement techniques. However, an alternative approach to allocating indirect costs was identified, aiming to overcome the limitations of single rate allocation methods by combining volume and time factors into a new proposed formula. Conclusions. The study's findings suggest that employing an indirect cost allocation rate that calculates performance in an inversely proportional manner permits those products that require more effort -those with a lower production volume per hour consumed- to bear a larger share of indirect manufacturing costs and vice versa. A new formula for the practical implementation of this allocation is thus proposed to enrich the existing theory.