A variational approach is used in order to study the stationary states of Hall devices. Charge accumulation, electric potentials and electric currents are investigated on the basis of the Kirchhoff-Helmholtz principle of least heat dissipation. A simple expression for the state of minimum power dissipated -- that corresponds to zero transverse current and harmonic chemical potential -- is derived. It is shown that a longitudinal surface current proportional to the charge accumulation is flowing near the edges of the device. Charge accumulation and surface currents define a boundary layer over a distance of the order of the Debye-Fermi length.