Examlex
Define entrepreneurship. Who are entrepreneurs?
Cost Pool
A grouping of individual costs, typically by department or service center, from which cost allocations are made.
Cost Objects
Any item for which costs are separately measured and tracked, including products, services, projects, or activities.
Cost Allocation
The process of assigning indirect costs to different products, services, or business units within a company, typically using a logical allocation base.
Cost Distribution
The process of assigning or allocating an organization's costs to specific cost objects, such as products or departments.
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