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Potential conflict levels in groups raise an ethical issue about assigning low conflict tolerant people to such groups.
Departmental Cost Pools
Aggregations of all costs related to a specific department within a company, used in allocating costs to products or services.
Overhead Allocation Rates
A rate used to distribute overhead costs to products or services based on a predetermined formula, such as the amount of direct labor hours or machine hours used.
Departmental Overhead Rates
The allocation of indirect costs to specific departments based on relevant activity bases, to accurately reflect the costs incurred by each department.
Overhead Costs
Indirect costs not directly tied to a specific job, product, or service but necessary for the business operations.
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