apportionment of costs

См. также в других словарях:

• apportionment — A method of calculating the proportion of input tax applicable to business use, if goods or services are used for business and non business purposes. HM Customs & Revenue Glossary * * * apportionment ap‧por‧tion‧ment [əˈpɔːʆnmənt ǁ ɔːr ] noun… …   Financial and business terms

• apportionment — cost apportionment Charging a proportion of a cost to a cost centre or cost unit because the cost centres or cost units are not directly incurring those costs although they share in incurring them. A basis of apportionment is always required. See …   Accounting dictionary

• apportionment — /ə pɔ:ʃ(ə)nmənt/ noun the sharing out of costs …   Dictionary of banking and finance

• basis of apportionment — The basis used for the apportionment of costs between a number of cost centres when the costs are to be shared between them equitably. This occurs when an overhead cannot be directly assigned to one particular cost centre. For example, rent and… …   Accounting dictionary

• reciprocal costs — Costs apportioned from a service cost centre to a production cost centre that carries out work for the original service cost centre. Consequently, a proportion of the production cost centre costs should also be re apportioned to the service cost… …   Accounting dictionary

• reciprocal costs — Costs apportioned from a service cost centre to a production cost centre that carries out work for the original service cost centre. Consequently, a proportion of the production cost centre costs should also be reapportioned to the service cost… …   Big dictionary of business and management

• direct costs — 1) Product costs that can be directly traced to a product or cost unit. They are usually made up of direct materials costs (which can be charged directly to the product by means of materials requisitions), direct labour costs (charged by means of …   Accounting dictionary

• indirect costs — indirect expenses Expenses that cannot be traced directly to a product or cost unit and are therefore overheads (compare direct costs). As some indirect product costs may, however, be regarded as cost centre direct costs, the indirect cost centre …   Accounting dictionary

• indirect costs — indirect expenses Expenses that cannot be traced directly to a product or cost unit and are therefore overheads (compare direct costs). Some indirect product costs may, however, be regarded as cost centre direct costs; the indirect cost centre… …   Big dictionary of business and management

• equitable apportionment — The process of sharing common costs between cost centres in a fair manner, using a basis of apportionment that reflects the way in which the costs are incurred by the cost centres …   Accounting dictionary

• equitable apportionment — The process of sharing common costs between cost centres in a fair manner, using a basis of apportionment that reflects the way in which the costs are incurred by the cost centres …   Big dictionary of business and management