Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Average variable costs are not directly defined for multiple products produced in complex production settings. An activity analysis model can be used for basic cost measurement and for building a ...