Difference between revisions of "Cost-allocation base"
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Latest revision as of 19:28, 9 July 2020
Cost-allocation base is factor that links in a systematic way an indirect cost or group of indirect costs to a cost object.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Cost-allocation base. A factor that links in a systematic way an indirect cost or group of indirect costs to a cost object.
