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 ...

The Lupus Foundation of America (Foundation) applies the standards set by the Financial Accounting Standards Board (FASB) and allocates its joint cost programs. Joint allocation costs, under ...

Cost allocation is the process through which a business allocates funds during the budgeting process. As a small business grows and different teams form, a new form of cost allocation is available: ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

My first article in this series, “Ten Steps to Modifying User Behavior and Reducing IT Costs,” described 10 steps IT departments could take to negotiate the road to demand management by modifying user ...

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. Investopedia / Paige ...

A basic question is how cost allocations may be used to motivate. This research addresses this question in terms of a specific behavioral theory. The basic components of cost allocation are provided ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...