# cost assignment

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cost assignment
The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used to achieve cost attribution include absorption costing, activity-based costing, and marginal costing See also cost allocation; cost tracing

Big dictionary of business and management. 2014.

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• cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …   Accounting dictionary

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• cost attribution — cost assignment …   Accounting dictionary

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