Search on: COST SHIFTING 
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Descriptor English:   Cost Allocation 
Descriptor Spanish:   asignación de costes 
Descriptor Portuguese:   Alocação de Custos 
Synonyms English:   Allocation, Cost
Allocations, Cost
Apportionment, Cost
Apportionments, Cost
Cost Allocations
Cost Apportionment
Cost Apportionments
Cost Shifting
Cost Shiftings
Shifting, Cost
Shiftings, Cost  
Tree Number:   N03.219.151.080
SP1.016.020.015
Definition English:   The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services. 
Indexing Annotation English:   NIM
History Note English:   91(79); was see under COSTS AND COST ANALYSIS 1979-90 
Allowable Qualifiers English:  
CL classification EC economics
ES ethics HI history
LJ legislation & jurisprudence MT methods
OG organization & administration ST standards
SN statistics & numerical data TD trends
Record Number:   3376 
Unique Identifier:   D003361 

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