Examlex
Electronic monitoring of workers often reduces employee morale.
Step-Down Method
A cost allocation method used in accounting that allocates overhead costs to cost objects in a sequence, where each department allocates its costs to other departments based on a predetermined order.
Allocation Sequence
The order or process by which costs or resources are distributed among various departments or projects.
Service Departments
Units within an organization that support other departments but do not directly contribute to the production of goods or delivery of primary services.
Reciprocal Method
A technique used in cost accounting to allocate service department costs to production departments by recognizing the interdependencies between service departments.
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