what is the best costing system in an advertising company, and how the fixed cost is allocate?

[Qamar Alam]

In an advertising company what accounting procedure is best suitable, and how the fixed cost allocate to each commercial/advertise made by the company?

[robert m]

Don't think it works like that, accounting is background internal activity, generating business and sales is external and market facing charging market costs (not just based on costs + margin), tho some jobs may be priced like that.