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ALLOCATED COSTS [1 record]

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Record 1 1998-04-20

English

Subject field(s)
  • Finance
  • Government Accounting
DEF

Costs which cannot be directly attributed to the production or provision of a good or service such as certain fixed costs and which must be allocated on some other basis such as a predetermined percentage or a standard cost factor applied to an appropriate measure of the activity base.

OBS

Costs allocated in this way generally include administrative overheads, accommodation, capital and shared inventories.

Key term(s)
  • allocated cost

French

Domaine(s)
  • Finances
  • Comptabilité publique
DEF

Coûts qui ne peuvent être attribués directement à la production d'un bien ou à la prestation d'un service, comme certains coûts fixes, et qui doivent être répartis à un autre titre, par exemple suivant un pourcentage prédéterminé ou un facteur de coûts uniforme appliqué à une mesure appropriée de la base d'activité.

OBS

En général, les coûts répartis de cette façon comprennent les frais généraux administratifs et [les coûts des locaux], de même que les immobilisations et les stocks partagés.

Key term(s)
  • coût réparti

Spanish

Campo(s) temático(s)
  • Finanzas
  • Contabilidad pública
Key term(s)
  • costo imputado
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