Big dictionary of business and management. 2014.
cause-and-effect allocation — A cost allocation in which the allocation base is a significant determinant of the cost. To ensure that indirect costs are accurately assigned to cost objects, managers need to use cause and effect allocations rather than the arbitrary… … Accounting dictionary
arbitrary allocation — A cost allocation in which the allocation base used is not likely to give accurate costs. For example, the cost of a lecture is not significantly dependent on the number of students: a class of 10 students requires one lecturer for (say) one hour … Accounting dictionary
arbitrary allocation — A cost allocation in which the allocation base used is not likely to give accurate costs. For example, the cost of a lecture is not significantly dependent on the number of students: a class of 10 students requires one lecturer for (say) one hour … Big dictionary of business and management
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Accounting dictionary
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Big dictionary of business and management
utility and value — ▪ economics Introduction in economics, the determination of the prices of goods and services. The modern industrial economy is characterized by a high degree of interdependence of its parts. The supplier of components or raw materials … Universalium
Plato: ethics and politics — A.W.Price I Plato followed his teacher Socrates into ethics by way of a question that remained central in Greek thought: what is the relation between the virtues or excellences (aretai) of character, and happiness (eudaimonia)?1 Both concepts… … History of philosophy
Royal Commission into the Building and Construction Industry — The Royal Commission into the Building and Construction Industry (2001 2003) was a Royal Commission established by the Australian government to inquire into and report upon alleged misconduct in the building and construction industry in Australia … Wikipedia
research and development — Introduction abbreviation R and D, or R & D, in industry, two intimately related processes by which new products and new forms of old products are brought into being through technological innovation. Introduction and definitions … Universalium
Climate change and agriculture — are interrelated processes, both of which take place on a global scale.[1] Global warming is projected to have significant impacts on conditions affecting agriculture, including temperature, carbon dioxide, glacial run off, precipitation and the… … Wikipedia
