Examlex
Because geographers deal with patterns of spatial interaction that remain constant,scale is not important.
Direct Method
A cost allocation approach that assigns service department costs directly to producing departments without intermediate allocations, intended to improve cost accuracy.
Support Departments
Units within an organization that provide services or support to the primary revenue-generating departments.
Cost Allocation
The process of identifying, aggregating, and assigning costs to cost objects, such as products, services, or departments.
Cost Pool
A grouping of individual costs, typically by department or service, from which cost allocations are made to products or services.
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