Examlex
A flighting schedule combined with a steady schedule because of increases in demand, heavy periods of promotion, or introduction of a new product is referred to as
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.
Cost Driver
A factor that causes a change in the cost of an activity; it directly impacts the cost of manufacturing goods or delivering services.
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