| 单词 | cause-and-effect allocation |
| 释义 | cause-and-effect allocation cause-and-effect allocation A cost allocation in which the allocation base is a significant determinant of the cost. To ensure that indirect costs are accurately assigned to cost objects, managers need to use cause-and-effect allocations rather than the arbitrary allocations sometimes used in traditional costing systems. Seeactivity-based costing. |
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