Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 27 April 1993
Length: 3 pages
Data source: Generalised experience
Abstract
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to production centers, and production centers to products.
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Abstract
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to production centers, and production centers to products.