Examlex
A nurse utilizing a disease-oriented approach would:
Support Department Allocations
The distribution of costs from support departments to producing departments based on the level of service used.
Cost Driver
A factor that causes the costs of an activity to increase or decrease.
Sequential Method
A cost allocation technique that processes cost pools in a pre-determined order, allocating costs to one cost object before moving on to the next.
Support Department Allocations
The process of attributing a portion of support (or indirect) department costs to the producing departments within an organization, based on agreed-upon criteria.
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