Examlex
Union representatives currently prefer secret ballot voting because they do not want to intimidate employees into voting for a union by asking them to outwardly sign a card check in favor of unions.
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.
Reciprocal Services Method
An approach to allocating costs between departments that provide mutual services to each other, ensuring a fair distribution based on services rendered.
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