cost allocation
US /kɔst ˌæləˈkeɪʃən/
UK /kɔst ˌæləˈkeɪʃən/
1.
成本分摊, 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.
有效的成本分摊对于准确的财务报告至关重要。
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The company implemented a new system for cost allocation across departments.
公司实施了新的跨部门成本分摊系统。