The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.
Entry Term(s)
Cost Apportionment
Cost Shifting
Previous Indexing
Costs and Cost Analysis (1966-1978)
Public MeSH Note
91; was see under COSTS AND COST ANALYSIS 1979-90
History Note
91(79); was see under COSTS AND COST ANALYSIS 1979-90
The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.
