Examlex
Which of the following is a barrier to effective interpersonal communication?
Direct Method
A costing approach that allocates service department costs directly to producing departments without considering service department interactions.
Support Department
A division within an organization that provides essential services to other departments but does not directly contribute to profit, such as IT or HR.
Cost Allocation
The process of distributing or assigning indirect costs to different departments, products, or projects.
Reciprocal Method
An approach in cost accounting used to allocate service department costs to production departments, considering the mutual services exchanged between service departments.
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