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متابعة

What is your answer about the distinction between cost allocation and cost apportionment?

A.   Cost allocation refers to the allotment of proportions of items of costs to cost centers or cost units while cost apportionment to the allotment of whole items of costs to cost centers or cost units.

 

B.    Cost allocation refers to the allotment of whole items of costs to cost centers or cost units while cost apportionment refers to the allotment of proportions of items of costs to cost centers or cost units.

 

 

C.   Cost allocation involves the process of charging indirect expenditure to cost centers or cost units while cost apportionment involves the process of charging direct expenditure to cost centers or cost units.

 

D.   Cost allocation involves the process of charging direct expenditure to cost centers or cost units while cost apportionment involves the process of charging indirect expenditure to cost centers or cost units.

 

 

E.    A and C

 

F.    B and D

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تم إضافة السؤال من قبل Ahmed Abdi Mahad , Director of Internal Auditing Directorate , Jigjiga University
تاريخ النشر: 2015/04/27
Hajer Fadhli
من قبل Hajer Fadhli

C

Allocation deals with the whole items of cost, cost is directly allocated to any cost center or cost units, it is allocated when the cost center uses whole of the benefits of the expenses,  while  Apportionment deals with only proportion of items of cost, cost is apportioned when cost centers use only a proportion of the benefits of the whole expenses.

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