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The deepest layer of cells in the epidermis is the cells of the
Cost Allocation
The process of identifying, aggregating, and assigning costs to cost objects, such as products, services, or departments.
Cost Pool
A grouping of individual costs, typically by department or service, from which cost allocations are made to products or services.
Responsibility Centre
A business segment or department for which a manager has authority and responsibility for certain activities, performance, and outcomes.
Allocation Base
A criterion or standard used to distribute overhead costs among various cost objects, such as products or projects.
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