cost allocation
US /kɔst ˌæləˈkeɪʃən/
UK /kɔst ˌæləˈkeɪʃən/

1.
alokasi biaya, pembebanan biaya
the process of identifying and assigning costs to specific cost objects, such as products, services, departments, or projects
:
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Effective cost allocation is crucial for accurate financial reporting.
Alokasi biaya yang efektif sangat penting untuk pelaporan keuangan yang akurat.
•
The company implemented a new system for cost allocation across departments.
Perusahaan menerapkan sistem baru untuk alokasi biaya antar departemen.