Cost Allocation
The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.
Year introduced: 1991(1979)
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Subheadings:
Tree Number(s): N03.219.151.080
MeSH Unique ID: D003361
Entry Terms:
- Allocation, Cost
- Allocations, Cost
- Cost Allocations
- Cost Apportionment
- Apportionment, Cost
- Apportionments, Cost
- Cost Apportionments
- Cost Shifting
- Cost Shiftings
- Shifting, Cost
- Shiftings, Cost
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