Difference between revisions of "Cost allocation"

[quality revision]

[unchecked revision]

Revision as of 09:32, 11 August 2011

Yeah that's what I'm tklanig about baby--nice work!

@@ Line 1: / Line 1: @@
-== IGC-DEFINITION (abbreviated) ==
+Yeah that's what I'm tklanig about baby--nice work!
-'''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]