COST ALLOCATION BASE REFERS TO THE

Sep 28, 11
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  • Question - Sometimes direct-labor cost is the best cost-allocation base. .
  • Identification of costs with cost objectives, also called cost apportionment .
  • Although job cost refers to the tracking of actual direct and indirect costs of construction, the process also. Depreciation is a process of cost allocation and not .
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  • Cost allocation refers to a process that attributes costs to particular cost centers. . A cost allocation base is used for allocating manufacturing costs would .
  • In contrast to the direct method, the allocation base for Hospital Administration costs now includes the employee hours for custodial services as well as for the .
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  • allocation base In management accounting, the basis that is used to allocate costs to cost objects. In a traditional costing system there may be a single allocation .
  • Financial Definition of cost allocation and related terms: the assignment, using . them to activities based on relevant activity drivers. . .. Capitalized costs refer .
  • The term "cost allocation plan" refers to a variety of situations, and includes, but is . indirect expenses of the grantee or contractor and a direct cost base (usually .
  • Transfer pricing refers to the setting, analysis, documentation, and adjustment . uncontrolled prices, cost plus, resale price or markup, and profitability based methods. . Some systems provide mechanisms for sharing or allocation of costs of .
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  • Dec 31, 2010 – $0.50 Cost allocation base refers to the _____. Found in Business: Accounting Chapter 1, # 0. Posted by : SPQR Not confirmed Top Earner Top .
  • Adjusted Cost Base (ACB) - Definition of Adjusted Cost Base (ACB) on Investopedia - An income tax term that refers to the change in an asset's book value .
  • D. Flexible budgets are automatically matched to changes in activity levels 40) Cost allocation base refers to the _____. A. cost driver. B. total allocated costs .
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  • Jump to The Dual Rate of Flexible Budget Allocation Method‎: Budgeted power cost allocations based on the dual rate concept are presented in Exhibit .
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  • Jun 24, 2010 – An indirect cost allocation base is some measure of direct contractor effort that can . 3 Units of Product refers to units of final product produced. .
  • Allocation base A measure of activity or volume such as labour. hours .
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  • Allocation of cost to cost objectives refers to the method of determining direct . or ; The determination of the composition of cost pools and their allocation bases. .
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  • May 27, 2011 – Cost management requires costs to be determined , either by tracing the cost . or by allocating the cost based on a cost allocation base e.g. direct . Activity based costing is usually applied to job costing, and refers to indirect .
  • Jun 3, 2011 – The term “Base” refers to the accumulated direct costs (usually total . . Two or more indirect activities with different cost allocation bases or e. .
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  • Measurement of costs appropriately assigned to property, plant, and equipment. . AND EQUIPMENT: The correct amount of cost to allocate to PP&E is based on . . the term is meant to refer to the allocation of an asset's cost to the accounting .
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  • Nov 24, 2009 – Since the proper allocation of these costs can have a large impact on the . The accounting literature has bemoaned the allocation of costs based on . .. provide these services should refer to SSAE 10 and the SEC's rules and .
  • Hence, for variable overhead, the allocation base is chosen, then the quantity of the allocation base is estimated, and then variable overhead costs are estimated. . Professor Shank refers to the trucking and airline industries in the years .
  • Cost allocation is the process of assigning costs in a situation wherein a direct . is used to allocate costs to cost objects is called an allocation base or cost driver. . Prime cost refers to the direct costs of the product and consists of direct labor .
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  • The term also refers to costs incurred up to the split-off point, in a joint .

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