allocation of cost


allocation of cost
1) учет распределение затрат (по объектам учета)
See:
2) эк. распределение расходов (потребителями, фирмами или государством; объект изучения экономической науки)
See:

Англо-русский экономический словарь.

Смотреть что такое "allocation of cost" в других словарях:

  • cost apportionment — ˌcost apˈportionment noun [uncountable] ACCOUNTING FINANCE another name for cost allocation * * * cost apportionment UK US noun [U] ACCOUNTING ► COST ALLOCATION( …   Financial and business terms

  • allocation — Often in open outcry markets the trader who has effected a bargain is not the owner of the trade, having initiated it on behalf of another firm. Allocation refers to the process of allocating, or giving up the trade within the Trade Registration… …   Financial and business terms

  • Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… …   Wikipedia

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • cost allocation — ➔ allocation * * * cost allocation UK US noun [U] (also cost apportionment) ► ACCOUNTING the process of calculating the various costs of making a product, providing a service, etc. and which department within a company or organization should pay… …   Financial and business terms

  • Cost–utility analysis — (CUA) is a form of financial analysis used to guide procurement decisions. The most common and well known application of this analysis is in pharmacoeconomics, especially health technology assessment (HTA). Contents 1 CUA in health economics 1.1… …   Wikipedia

  • cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …   Accounting dictionary

  • cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …   Big dictionary of business and management

  • cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… …   Accounting dictionary

  • cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… …   Big dictionary of business and management

  • allocation base — In management accounting, the basis that is used to allocate costs to cost objects. In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… …   Accounting dictionary

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