A method for managing computational resources allocated for encoding of one or more multimedia content streams for distribution in dynamic mode to viewing devices through a distribution network is proposed, which comprises, by a processing node of the distribution network: obtain, for a multimedia content stream corresponding to a channel distributed to the viewing devices, a value of a computational resource allocation criterion, wherein the computational resource allocation criterion comprises an audience measurement for the corresponding channel; and determine, based on the computational resource allocation criterion, an allocation of computational resources of a computing platform configured for encoding the multimedia content stream.