Examlex
ATP as substrate describes
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.
Responsibility Centre
A business segment or department for which a manager has authority and responsibility for certain activities, performance, and outcomes.
Allocation Base
A criterion or standard used to distribute overhead costs among various cost objects, such as products or projects.
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