Incremental cost-allocation method
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Incremental cost-allocation method is method that ranks the individual users of a cost object in the order of users most responsible for the common cost and then uses this ranking to allocate cost among those users.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- [Incremental cost-allocation method]]. Method that ranks the individual users of a cost object in the order of users most responsible for the common cost and then uses this ranking to allocate cost among those users.
