indirect cost allocation

英 [ˌɪndəˈrekt kɒst ˌæləˈkeɪʃn]

美 [ˌɪndəˈrekt kɔːst ˌæləˈkeɪʃn]

n. 间接成本分摊

Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。
This will highlight the experiences of Company A which similar manufacturing enterprises can learn from. Currently, Company A adopts traditional cost management model, in which indirect cost allocation is based on criteria of quantities.
目前，在A公司所采用的传统成本管理模式中，间接费用的分配采用的是以数量为基础的分配方法。
Through analyzing the enterprise logistics cost classification, cost object, indirect cost allocation, and environmental cost calculation, we build the enterprise logistics cost accounting system, which is base on environmental impact.
在分析企业物流成本分类、成本对象、间接成本分配以及环境成本计算等核算前提的基础上，构建了基于环境影响的企业物流成本核算体系。