Keyword Analysis & Research: allocation base

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What are the common allocation bases?

Common allocation bases are direct labor hours, direct labor costs, and machine hours. Usually, the amount of applied overhead will not equal the actual overhead at the end of the year since the applied overhead is based on estimates. ...

What is single allocation base approach?

What is SINGLE ALLOCATION BASE APPROACH? definition of SINGLE ALLOCATION BASE APPROACH (Black's Law Dictionary) Definition of SINGLE ALLOCATION BASE APPROACH: an allocation of the overhead costs to different departments using one allocation base.

What is a cost allocation base?

A cost allocation base is a strategy that is used while identifying the most reasonable means of assigning or allocating cost to specific cost objects. A cost object may be a project, a department, or even a function within a department.


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