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Concept information

Preferred term

Cost Allocation  

Type

  • Topical Descriptor

Broader concept

Entry terms

  • Apportionment, Cost
  • Apportionments, Cost
  • Cost Apportionment
  • Cost Apportionments

Note

  • NIM

Scope note

  • The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.

History note

  • 91(79); was see under COSTS AND COST ANALYSIS 1979-90

In other languages

URI

http://www.yso.fi/onto/mesh/D003361

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