TERMIUM Plus®

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INCREMENTAL COST-ALLOCATION METHOD [1 record]

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Alphabetical list of terms

Record 1 2013-05-15

English

Subject field(s)
  • Cost Accounting
DEF

[A technique] that ranks the individual users of a cost object in the order of users most responsible for the common costs and then uses this ranking to allocate costs among those users.

French

Domaine(s)
  • Comptabilité analytique
DEF

Méthode de répartition des coûts communs à plusieurs sections ou activités selon laquelle on attribue les coûts à chacune en suivant un ordre préétabli, la principale section ou activité bénéficiaire se voyant attribuer en premier son coût de prestation séparé, puis la suivante le coût additionnel découlant de l'ajout d'une autre section ou activité bénéficiaire de la prestation commune, et ainsi de suite.

Spanish

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