Share this site with del.icio.us Share this site with digg Share this site with reddit Share this site with technorati Share this site with furl Share this site with stumbleupon Share this site with google Add this site to Yahoo Bookmarks Click here to add us to your favorites Subscribe to our Feed





forcing

Definition

Allocation of the costs of a sustaining activity to a cost-object when that cost-object neither consumes nor is causally related to that activity. For example, allocating the cost of maintaining a plant to output-units through a cost-driver (such as labor hours) is forcing that cost to the product.

Browse by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z