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.

• Statement of Financial Accounting Standards
• statement of financial position
• statement of movements in shareholders’ funds
• Statement of Standard Accounting Practice
• statement of terms of employment
• statement of total recognized gains and losses
• STATEMENTS OF STANDARD ACCOUNTING PRACTICE
• state ownership
• State Second Pension
• static risk
• Stationery Office
• statistical demand analysis
• statistical process control
• statistics
• statute-barred debt
• statutory accounts
• statutory audit
• Statutory Audit Directive
• statutory books
• statutory company
• statutory maternity pay
• statutory sick pay
• stepped costs
• stepped preference share
• stereotyping