Difference between revisions of "Cost allocation"
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| − | + | == IGC-DEFINITION (abbreviated) == | |
| + | '''Cost allocation / [[:de:Umlagen|Umlagen]]'''<br> | ||
| + | Cost allocation refers to the charging of cost centers or cost objects with [[structure costs]] from cost centers upstream without any direct or causal connection. Structure costs are thus distributed in a proportional way. | ||
| + | |||
| + | If structure costs are allocated (e.g. building, material administration, factory administration, sales and general administration costs), it is admittedly possible to calculate the manufacturing costs and the full costs, but no additional transparency is gained. | ||
| + | |||
| + | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
| + | |||
| + | == Source == | ||
| + | |||
| + | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
| + | |||
| + | == Reuse of Wastewater May Improve Drinking Water Supply == | ||
| + | |||
| + | With recent advances in technology and design, treating municipal wastewater and reusing it for drinking water, irrigation, industry, and other applications could significantly increase the nations total available water resources, particularly in coastal areas facing water shortages, says a new report from the National Research Council. | ||
| + | |||
| + | [[http://goodvillenews.com/Reuse-of-Wastewater-May-Improve-Drinking-Water-Supply-SD47qe.html Reuse of Wastewater May Improve Drinking Water Supply]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == 5 Great Lessons You Can Learn From Life == | ||
| + | |||
| + | Life isnt meant to be easy, its meant to be lived..sometimes happy, other times rough. But with every up and down you learn lessons that make you strong.Can you step back from your own mind for a little while and realize that life is not as bad as you think it is? | ||
| + | |||
| + | [[http://goodvillenews.com/5-Great-Lessons-You-Can-Learn-From-Life-M0nUGD.html 5 Great Lessons You Can Learn From Life]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == Reuse of Wastewater May Improve Drinking Water Supply == | ||
| + | |||
| + | With recent advances in technology and design, treating municipal wastewater and reusing it for drinking water, irrigation, industry, and other applications could significantly increase the nations total available water resources, particularly in coastal areas facing water shortages, says a new report from the National Research Council. | ||
| + | |||
| + | [[http://goodvillenews.com/Reuse-of-Wastewater-May-Improve-Drinking-Water-Supply-SD47qe.html Reuse of Wastewater May Improve Drinking Water Supply]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == Man Climbs Worlds 14 Tallest Peaks == | ||
| + | |||
| + | Hirotaka Takeuchi has gotten official certification for his feat of climbing the worlds 14 tallest mountains. Hes the 30th person ever and the first Japanese person to accomplish the feat. | ||
| + | |||
| + | [[http://goodvillenews.com/Man-Climbs-Worlds-14-Tallest-Peaks-f1nJlP.html Man Climbs Worlds 14 Tallest Peaks]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == World Book Night: Millions of Free Books Donated == | ||
| + | |||
| + | A young woman is jumping up and down in front of the New York Public Library wearing a sandwich sign that says, "Hate Reading? Talk To Me!" Shes waving around several copies of "The Glass Castle" by Jeannette Walls, eager to get them off her hands.Men and women in suits breeze by, but some passersby are curious about the spectacle. If you were roaming the streets of New York City or London last night you may have encountered a similar scene: Zealous readers handing out award-winning novels by the boxful. | ||
| + | |||
| + | [[http://goodvillenews.com/World-Book-Night-Millions-of-Free-Books-Donated-J7S8iH.html World Book Night: Millions of Free Books Donated]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
Latest revision as of 10:30, 3 August 2012
Contents
IGC-DEFINITION (abbreviated)
Cost allocation / Umlagen
Cost allocation refers to the charging of cost centers or cost objects with structure costs from cost centers upstream without any direct or causal connection. Structure costs are thus distributed in a proportional way.
If structure costs are allocated (e.g. building, material administration, factory administration, sales and general administration costs), it is admittedly possible to calculate the manufacturing costs and the full costs, but no additional transparency is gained.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
Source
Reuse of Wastewater May Improve Drinking Water Supply
With recent advances in technology and design, treating municipal wastewater and reusing it for drinking water, irrigation, industry, and other applications could significantly increase the nations total available water resources, particularly in coastal areas facing water shortages, says a new report from the National Research Council.
[Reuse of Wastewater May Improve Drinking Water Supply]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
5 Great Lessons You Can Learn From Life
Life isnt meant to be easy, its meant to be lived..sometimes happy, other times rough. But with every up and down you learn lessons that make you strong.Can you step back from your own mind for a little while and realize that life is not as bad as you think it is?
[5 Great Lessons You Can Learn From Life]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
Reuse of Wastewater May Improve Drinking Water Supply
With recent advances in technology and design, treating municipal wastewater and reusing it for drinking water, irrigation, industry, and other applications could significantly increase the nations total available water resources, particularly in coastal areas facing water shortages, says a new report from the National Research Council.
[Reuse of Wastewater May Improve Drinking Water Supply]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
Man Climbs Worlds 14 Tallest Peaks
Hirotaka Takeuchi has gotten official certification for his feat of climbing the worlds 14 tallest mountains. Hes the 30th person ever and the first Japanese person to accomplish the feat.
[Man Climbs Worlds 14 Tallest Peaks]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
World Book Night: Millions of Free Books Donated
A young woman is jumping up and down in front of the New York Public Library wearing a sandwich sign that says, "Hate Reading? Talk To Me!" Shes waving around several copies of "The Glass Castle" by Jeannette Walls, eager to get them off her hands.Men and women in suits breeze by, but some passersby are curious about the spectacle. If you were roaming the streets of New York City or London last night you may have encountered a similar scene: Zealous readers handing out award-winning novels by the boxful.
[World Book Night: Millions of Free Books Donated]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
