Cost Allocation [alokace nákladů]

topical
256
Terms

finance - rozdělování
převod nákladů
přiřazování nákladů
rozvržení nákladů

 

Cost Apportionment
Cost Shifting

Persistent link   https://www.medvik.cz/link/D003361
Definition

The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.

Annotation
NIM
DUI
D003361 MeSH Browser
CUI
M0005232
Previous indexing
Costs and Cost Analysis (1966-1978)
History note
91(79); was see under COSTS AND COST ANALYSIS 1979-90
Public note
91; was see under COSTS AND COST ANALYSIS 1979-90