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When work specialization is extensive:
Direct Method
A technique in cost accounting where only direct costs are assigned to cost objects, ignoring indirect costs.
Step-Down Method
A cost allocation method used in accounting to assign overhead costs to products or service departments in a sequential manner.
Step-Down Method
A cost allocation method that sequentially allocates service department costs to other service departments and then to production departments.
Janitorial Department
A division within an organization dedicated to the maintenance and cleaning of buildings and facilities.
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