Examlex
Explain what is meant by confidentiality and why it is important.
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.
Reciprocal Services
Transactions in which services are exchanged between departments or units within an organization, often involving an allocation of costs.
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