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Principle in cost accounting
Cost allocation is a process of providing relief to shared service organization's cost centers that provide a product or service. In turn, the associated
Cost_allocation
Method of sample size allocation
Neyman allocation, also known as optimum allocation, is a method of sample size allocation in stratified sampling developed by Jerzy Neyman in 1934. This
Neyman_allocation
Method of apportioning costs
focuses on cost allocation in operational management. ABC helps to segregate Fixed cost Variable cost Overhead cost If achieved, the split of cost helps to
Activity-based_costing
Standardized contract terms regarding transportation and delivery
International Chamber of Commerce (ICC), which introduced clarifications on cost allocation and security obligations. The use of standardized trade terms contributes
Incoterms
Series of activities
satisfies an important goal for improvements within that area Process costing, a cost allocation procedure of managerial accounting Process management (project
Process
Independent agency of the US federal government
own power in regional and interregional transmission planning and cost allocation through the landmark Order Nos. 1000, 1920, 1977, and 2023. FERC investigated
Federal Energy Regulatory Commission
Federal_Energy_Regulatory_Commission
Electric power bulk transmission projects in New York
cost allocation amongst themselves was approved by the Federal Energy Regulatory Commission (FERC). NYPA is also receiving a portion of the cost allocation
Transmission Owner Transmission Solutions
Transmission_Owner_Transmission_Solutions
Benefit lost by a choice between options
include a quantified opportunity cost to aid businesses in risk management and optimal allocation of resources. Opportunity cost, as such, is an economic concept
Opportunity_cost
Assignment of resources among possible uses
2019). "Utilitarianism and the ethical foundations of cost-effectiveness analysis in resource allocation for global health". Philosophy, Ethics, and Humanities
Resource_allocation
Software that manages computer hardware resources
efficient use of the system and may also include accounting software for cost allocation of processor time, mass storage, peripherals, and other resources.
Operating_system
Investment strategy
Asset allocation is the implementation of an investment strategy that attempts to balance risk versus reward by adjusting the percentage of each asset
Asset_allocation
Memory management mechanism
Slab allocation is a memory management mechanism intended for the efficient memory allocation of objects. In comparison with earlier mechanisms, it reduces
Slab_allocation
Granot, Frieda (1992). "Computational Complexity of a Cost Allocation Approach to a Fixed Cost Spanning Forest Problem". Mathematics of Operations Research
Minimum-cost spanning tree game
Minimum-cost_spanning_tree_game
Measure of passenger carrying capacity
right method for making such cost allocations, but it is important when making comparisons across airlines that if an allocation methodology is relevant (i
Available_seat_miles
Spatial analysis techniques for minimizing cost
constant cost. They are also conceptually (if not computationally) similar to location-allocation tools for network analysis. A cost-based allocation can be
Cost_distance_analysis
Decrease in asset values, or the allocation of cost thereof
year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are
Depreciation
Carrying value of goods sold during a particular period
is often difficult due to a variety of considerations in the allocation of costs. Cost of goods sold may also reflect adjustments. Among the potential
Cost_of_goods_sold
Computer compiler optimization technique
Register allocation can happen over a basic block (local register allocation), over a whole function/procedure (global register allocation), or across
Register_allocation
Investment strategy
Dollar-cost averaging (DCA) is an investment strategy which aims to apply value investing principles to regular investment. The term was coined by Benjamin
Dollar-cost_averaging
Regional transmission organization in Central US
- Integrated Nebraska utilities 2010 - FERC approved Highway/Byway cost allocation methodology and Integrated Transmission Planning Process 2012 - Moved
Southwest_Power_Pool
Higher prices to fund lower prices elsewhere
such as U.S. postal regulators, should monitor a state monopoly's cost allocation to ensure that revenue generated in the monopolized market is not used
Cross_subsidization
US federal entity charged with Boston-Washington rail
Commission approved a Northeast Corridor Commuter and Intercity Rail Cost Allocation Policy (the Policy) in 2015 as a first step towards establishing a
Northeast_Corridor_Commission
American game theorist, economist, and professor
cooperative game theory, bargaining and negotiation, taxation and cost allocation, political representation, voting procedures, and distributive justice
Peyton_Young
Six sustainability principles
information with the goal of adaptive improvement. Principle 5: Full cost allocation. All of the internal and external costs and benefits, including social
Lisbon_Principles
Shares distributed by a company to its current shareholders
upon the subsequent sale of these shares: Cost Basis (Zero-Cost Allocation): In many jurisdictions, the cost base of the bonus shares is considered to
Bonus_share
British economist
sponsored by the Chartered Institute of Management Accountants, 1991. Cost allocation within telecommunications – a major research project jointly funded
Roger_W._Mills
Entity responsible for the execution and the handling of specific operational tasks
It is better to cost charge out on time-driven activity based costing. The superior solution for cost charge out is cost allocation based on the deployment
Shared_services_center
U.S. tax optimization technique
construction knowledge is not the only criterion. Experience in cost estimating and allocation, as well as knowledge of the applicable law, are other important
Cost_segregation_study
Tenant utility billing system
Although not technically submetering, an alternate method of utility cost allocation called RUBS (Ratio Utility Billing Systems) is sometimes used to allocate
Utility_submeter
1984 US Court of Appeals judgement on amortization of intangible property
Code. The Selig case demonstrates some of the practical problems in cost allocation prior to the enactment of Section 197. Bud Selig was part of an effort
Selig_v._United_States
When production relates to consumer preferences in an economy
considering consumer's preference. When the price equals marginal cost of production, the allocation efficiency is at the output level. This is because the optimal
Allocative_efficiency
deviate and get a lower cost for itself (such cost-allocation is said to be in the core of the game). In the above example: The cost-vector (5,2,1) is not
Facility location (cooperative game)
Facility_location_(cooperative_game)
Solution in cooperative games
game theory, the nucleolus of a cooperative game is the solution (i.e., allocation of payments to players) that maximizes the smallest excess of a coalition
Nucleolus_(game_theory)
Field of business administration, part of the internal accounting system of a company
communication Sales forecasting Financial forecasting Annual budgeting Cost allocation There are several related professional qualifications and certifications
Management_accounting
cost allocation methods, the conservation of the cost sum applies, that is: sum of cost input = sum of cost output {\displaystyle {\text{sum of cost input}}={\text{sum
Equivalence_number_method
South African property company
develop a system that would ensure a stable power supply, accurate cost allocation and verifiable green attributes, to the benefit of the group's tenants
Growthpoint_Properties
transmission plans and identify transmission needs based on public policy. Cost allocation reforms were included, possibly to reduce barriers faced by non-incumbent
Energy policy of the United States
Energy_policy_of_the_United_States
Systematic approach to estimating the strengths and weaknesses of alternatives
Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives
Cost–benefit_analysis
Energy company in Newark, New Jersey
Federal Energy Regulatory Commission (FERC), contesting the project’s cost allocation. The group argued that the settlement indicated imprudent spending
Public Service Enterprise Group
Public_Service_Enterprise_Group
Process of checking invoices
invoices. The provider of a freight audit can also provide automated cost allocation, reduction of invoices and comprehensive reports for the customer to
Freight_audit
Australian electrical distribution network operator
Wales. ISSN 1834-0733. Retrieved 14 April 2026. "Endeavour Energy Cost Allocation Method" (PDF). Australian Energy Regulator. June 2017. Retrieved 14
Endeavour_Energy
Theorem in economics
Coase theorem (/ˈkoʊs/) postulates the economic efficiency of an economic allocation or outcome in the presence of externalities. The theorem is significant
Coase_theorem
Government agency overseeing stock exchanges
before decisions are made with respect to reporting requirements and cost allocation models. How is the Consolidated Audit Trail, LLC managed? The CAT NMS
United States Securities and Exchange Commission
United_States_Securities_and_Exchange_Commission
Measuring device for thermal energy
Balen, I. (2019-11-01). "A comprehensive review on heat accounting and cost allocation in residential buildings in EU". Energy and Buildings. 202 109398.
Heat_meter
Business expenses not dependant on output
adjusted by management, and the specific allocation of each expense to each category will be decided under cost accounting. In recent years, fixed costs
Fixed_cost
Planned submarine electricity cable
Networks Executive Agency - European Commission. "ACER Overview of cost border cost allocation decisions" (PDF). Archived from the original (PDF) on 21 February
Great_Sea_Interconnector
Funds granted to sports teams above a salary cap
two of the top-tier professional soccer leagues in the United States, allocation money represents an amount of money that teams can use to sign players
Allocation_money
Problem of fair division
be at least the total cost. The procedure works in the following steps. Find a maxsum (utilitarian) allocation - an allocation with a highest sum-of-utilities
Rental_harmony
Residential development in Kidbrooke, London, England
continued increases at this rate and seeking greater transparency over cost allocation and estate management. Kidbrooke Village offers a variety of amenities
Kidbrooke_Village
Allocation is typically referred to as Production Allocation, which consists of two key components: commercial allocation and technical allocation. Commercial
Allocation_(oil_and_gas)
International airport serving Zurich, Switzerland
outstanding. As this was a project of the Swiss Federal Railways (SBB), the cost allocation differed greatly. Of the total costs of 285 million, the SBB contributed
Zurich_Airport
Accounting practice
would produce a different cost from the stated $100/DL hour allocation. Companies use slightly different overhead allocation methods. Don R. Hansen and
Job_costing
File system used by MS-DOS and Windows 9x
File Allocation Table (FAT) is a file system developed for personal computers and was the default file system for the DOS and Windows 9x operating systems
File_Allocation_Table
Railway station in Whanganui, New Zealand
footbridge. Disputes were recorded over lighting costs in 1915 and repair cost allocation in 1904. Flooding in September 1918 caused significant damage to the
Aramoho_railway_station
2003 United States Supreme Court case
adjustment clause in the tariff, so FERC review and approval of a specific cost allocation was not required. In May 1997 Entergy Louisiana, Inc., one of the five
Entergy Louisiana, Inc. v. Louisiana Public Service Commission
Entergy_Louisiana,_Inc._v._Louisiana_Public_Service_Commission
Model for public utility regulation in Australia
effect on the overall path of allowed revenues. This is a form of cost allocation which has been criticised by economists as having no particular economic
Building_block_model
has a cost c i {\displaystyle c_{i}} ; 'Fair cost allocation': When n e {\displaystyle n_{e}} players choose edge e {\displaystyle e} , the cost d e (
Price_of_stability
Scheduling policy
is said to be achieved by an allocation if and only if the allocation is feasible and an attempt to increase the allocation of any participant necessarily
Max-min_fairness
1997 film by Paul Anderson
Paramount had underpaid tens of millions of dollars through improper cost allocations, inflated expenses, and inaccurate revenue reporting on the group of
Event_Horizon_(film)
number of facilities available, their cost, and the maximum impedance from a facility to a point. Location-allocation models aim to locate the optimal location
Location-allocation
from the direct gains and cost allocations of a project. A project has a direct-profit redistribution effect and a direct-cost redistribution effect. But
Distributional_effects
Natural gas pipeline
at the request of project promoters made a decision on cross-border cost allocation between Poland, Lithuania, Latvia and Estonia. On 29 August 2015, environmental
Gas Interconnection Poland–Lithuania
Gas_Interconnection_Poland–Lithuania
Study of algorithms in strategic environments
Tim (2008). "The Price of Stability for Network Design with Fair Cost Allocation". SIAM J. Comput. 38 (4): 1602–1623. doi:10.1137/070680096. S2CID 2839399
Algorithmic_game_theory
Management accounting theory
Support Decision and informs readers that proper cost allocation can be built ‘directly into the cost accounting system’, thereby enhancing an organization's
Resource consumption accounting
Resource_consumption_accounting
Transmission Network Service Providers Directlink & Murraylink Amended Cost Allocation Methodologies" (PDF). AER. March 2010. Retrieved 12 June 2011. Electricity
Terranora_interconnector
prominent being hormonal regulation and differential allocation of internal resources. The cost of reproduction hypothesis posits that reproduction (and
Cost of reproduction hypothesis
Cost_of_reproduction_hypothesis
U.S. law
2005, FERC recommended that Congress amend the 2005 Act to give FERC cost allocation authority over gas subsidiaries, and greater enforcement authority
Public Utility Holding Company Act of 1935
Public_Utility_Holding_Company_Act_of_1935
Prison in Bangladesh
various reasons including Corona, it was proposed to increase the cost allocation to more than 200 crores. As a result the duration of the project was
Mymensingh_Central_Jail
Type of transaction
rent-to-own structures intended to clarify payment allocation, equity formation, and long-term cost dynamics. A notable group of such formulations, referred
Rent-to-own
2010s political scandal in India
The coal allocation scam, dubbed in the media as Coalgate, was a major political scandal concerning the Indian government's allocation of the nation's
Indian_coal_allocation_scam
November 2025. "The Bulgarian Competition Authority investigates heating cost allocation companies for alleged coordinated behaviour relating to prices (Toplofikacia
Brunata
German businessman (born 1935)
” The dispute centered on cost allocations between domestic and foreign subsidiaries. The tax legality of these allocations through the German parent
Reinhold_Würth
American mathematician
Economics. 7 (2). Boyce, W.; Garey, M. (1973). "Computing an Average Cost Allocation for Interrelated Operations". IEEE Transactions on Manufacturing Technology
William_Martin_Boyce
Biology theory
Sex allocation is the allocation of resources to male versus female reproduction in sexual species.[page needed] Sex allocation theory tries to explain
Sex_allocation
Plant defense mechanism activated as required
to. The cost of induced defences to a plant can be quantified as the resource-based trade-off between resistance and fitness (allocation cost) or as the
Inducible plant defenses against herbivory
Inducible_plant_defenses_against_herbivory
Bulk movement of electrical energy
Planning and Cost Allocation". www.ferc.gov. Archived from the original on October 30, 2018. Retrieved October 30, 2018. What is the cost per kWh of bulk
Electric_power_transmission
radio resource management for wireless and cellular networks, channel allocation schemes allocate bandwidth and communication channels to base stations
Channel_allocation_schemes
American academic
1984), pp. 1078–1092. Banker, Ranjiv Dushyant (1980). "Studies in cost allocation and efficiency evaluation". ProQuest. "Annals of Operations Research
Rajiv_Banker
" The California Legislative Analyst's Office claims that Prop 36 would cost the state tens of millions of dollars in policing and incarceration, funds
2024 California Proposition 36
2024_California_Proposition_36
Pennsylvanian Democratic party politician (1983 -)
also authorizes the Pennsylvania Public Utility Commission to oversee cost allocation, require long-term service agreements, and collect operational data
Katie_Muth
Register allocation algorithm
Chaitin's algorithm is a bottom-up, graph coloring register allocation algorithm that uses cost/degree as its spill metric. It is named after its designer
Chaitin's_algorithm
Proposed power line in the western USA
11, 18, 19. Retrieved 25 January 2017. "Transmission Planning and Cost Allocation by Transmission Owning and Operating Public Utilities page 425. 18
TransWest_Express
UISCN number allocation were Swisscom (Switzerland), SMSRelay (Switzerland, now defunct) and Mr Next Id (now DTMS; Germany). Shared-cost service List
Universal International Shared Cost Number
Universal_International_Shared_Cost_Number
relatively few documented applications The UVA method is not a method of cost allocation. In management accounting, one "cuts up" the whole (= the company)
UVA_method
Memphis-based supply chain management firm
System (TMS) Consulting Audit and analysis Contract management and cost allocation Top 100 Logistics IT Provider. Inbound Logistics, multiple years Top
CTSI-Global
Principle in environmental law
could be dangerous. Carbon tax – Tax on carbon emissions Cost allocation – Principle in cost accounting Ecotax – Compulsory fee intended to discourage
Polluter_pays_principle
Transmission Network Service Providers Directlink & Murraylink Amended Cost Allocation Methodologies" (PDF). AER. March 2010. Archived from the original (PDF)
Electricity Commission of New South Wales
Electricity_Commission_of_New_South_Wales
Management accounting case
his cost allocation discussion; Clark stressed the need to consider causes and their effects. He was also the first to delineate operational cost concepts
Management accounting principles
Management_accounting_principles
Comparison of costs of different electricity generation sources
governments in making decisions regarding energy policy. Costs The levelized cost of electricity (LCOE) is a metric that attempts to compare the costs of different
Cost_of_electricity_by_source
Northeast Corridor Commission and mandated the Commuter and Intercity Rail Cost Allocation Policy which provides for a methodology of allocating costs to all
Passenger Rail Investment and Improvement Act of 2008
Passenger_Rail_Investment_and_Improvement_Act_of_2008
Regional electric energy reliability organization
chooses the projects for regional (as opposed to per-local-pricing-zone) cost allocation. One of the important roles of an RE is suggesting to NERC (and FERC)
Regional_entity
Principle of management accounting
valued strictly on totally variable cost (TVC) associated with creating the inventory, not with additional cost allocations from overhead. Operating expense
Throughput_accounting
US federal incentive for private affordable home development
threshold, and is not drawn from the state's 9% allocation ceiling. Each state receives an annual allocation of 9% credit authority based on its population
Low-Income_Housing_Tax_Credit
In economics and computer science, the house allocation problem is the problem of assigning objects to people with different preferences, such that each
House_allocation_problem
Problem in social choice
regarding these projects. The goal is to find a budget-allocation - a subset of the projects, with total cost at most the budget, that will be funded. Combinatorial
Combinatorial participatory budgeting
Combinatorial_participatory_budgeting
Memory allocation scheme
individual objects in regions. The overall cost per allocated byte of this scheme is very low; almost all allocations involve only a comparison and an update
Region-based memory management
Region-based_memory_management
Master's level professional degree
microeconomic analysis of policy options and issues; resource allocation and decision modeling; cost/benefit analysis; statistical methods; and various applications
Master_of_Public_Policy
Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining
Cost_Accounting_Standards
a portion of the construction cost is to be borne by local governments along the route. However, this cost allocation is not based on the degree of benefit
Seibi_Shinkansen
American politician
President for one term. Rice facilitated the development of more equitable cost allocation and rate design procedures for Seattle City Light as part of his work
Norm_Rice
travel, tourism, insurance
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travel, tourism, insurance