Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

The treatment of transaction costs in the context of a transaction involving a partnership that is either the acquiring entity or the target entity raises unique issues. In addition to the general ...

Cost accounting systems identify and measure cost objects, which include anything to which costs are assigned. Tracing costs accurately helps firms to ensure they are making wise choices. In other ...

Even for companies with strategic meetings management departments, cost allocation remains a thorny issue, deeply tied to corporate culture. The debate centers on determining the departmental budget ...

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 ...

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 ...