cost allocation
US /kɔst ˌæləˈkeɪʃən/
UK /kɔst ˌæləˈkeɪʃən/
1.
成本分攤, 成本分配
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.
有效的成本分攤對於準確的財務報告至關重要。
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The company implemented a new system for cost allocation across departments.
公司實施了新的跨部門成本分攤系統。