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 ...

Cost accounting refers to the accounting procedures designed to assess the costs of production a business incurs. Managers typically use cost accounting as a budgeting tool for establishing cost ...

Sacramento State ensures that both direct and indirect costs incurred by the CSU Operating Fund are recovered in a consistent and transparent manner, in accordance with the CSU Fiscal Authority and ...