| 释义 |
reciprocal costs reciprocal costs Costs apportioned from a service cost centre to a production cost centre that carries out work for the original service cost centre. Consequently, a proportion of the production cost centre costs should also be reapportioned to the service cost centre. Cost apportionment can be calculated either by the use of simultaneous equations or by a continuous apportionment method, until all the costs are charged to the production cost centre. |