Cost Measurement | Government Management Institute

This textbook approaches managerial costing in an easy to understand format with numerous templates and aids to increase student understanding.

Multi Pool, Multi Cost Object Allocation: Reciprocal Allocation

Reciprocal allocation attempts to consider all possible consumption and allocates each overhead cost pool to all other pools, cost objects,

Cost accounting is sometimes hard to define because it means different things to different people. So let’s differentiate and define two br

Level of effort analysis is one method to determine a driver for the basis of allocation.