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allocate overhead cost

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  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • cost center — An activity, unit, or individual within an organization with which costs can be identified. In contrast to a *profit center, a cost center usually incurs costs only, and does not generate income. Cost centers are often used for cost control and… …   Auditor's dictionary

  • Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… …   Wikipedia

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • Overhead Rate — In managerial accounting, a cost added on to the direct costs of production in order to more accurately assess the profitability of each product. Overhead costs are all costs that are not directly related to the production of the good to be sold …   Investment dictionary

  • Fixed cost — Fixed costs are business expenses that are not dependent on the level of production or sales. They tend to be time related, such as salaries or rents being paid per month . This is in contrast to Variable costs, which are volume related (and are… …   Wikipedia

  • Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… …   Wikipedia

  • Net profit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • transportation economics — Introduction  the study of the allocation of transportation resources in order to meet the needs of a society.       In a macroeconomic sense, transportation activities form a portion of a nation s total economic product and play a role in… …   Universalium

  • Page replacement algorithm — This article is about algorithms specific to paging. For outline of general cache algorithms (e.g. processor, disk, database, web), see Cache algorithms. In a computer operating system that uses paging for virtual memory management, page… …   Wikipedia

  • Personal rapid transit — ation concept that offers on demand, non stop transportation, using small, independent vehicles on a network of specially built guideways. Several different designs have been proposed, and as of 2008, at least one is under… …   Wikipedia

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