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Descriptor English: Cost Allocation
Descriptor Spanish: Asignación de Costos
Descriptor asignación de costes
Entry term(s) desviación de costes
distribución de costes
imputación de costes
Scope note: Asignación a cada una de las varias unidades de los costes, de una proporción equitativa de los costes de las actividades que sirven a todas ellas. Unidades de coste alude comúnmente a departamentos o servicios institucionales.
Descriptor Portuguese: Alocação de Custos
Descriptor French: Ventilation des coûts
Entry term(s): Allocation, Cost
Allocations, Cost
Apportionment, Cost
Apportionments, Cost
Cost Allocations
Cost Apportionment
Cost Apportionments
Cost Shifting
Cost Shiftings
Shifting, Cost
Shiftings, Cost
Tree number(s): N03.219.151.080
RDF Unique Identifier: https://id.nlm.nih.gov/mesh/D003361
Scope note: 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.
Annotation: NIM
Allowable Qualifiers: CL classification
EC economics
ES ethics
HI history
LJ legislation & jurisprudence
MT methods
OG organization & administration
SN statistics & numerical data
ST standards
TD trends
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
DeCS ID: 3376
Unique ID: D003361
Documents indexed in the Virtual Health Library (VHL): Click here to access the VHL documents
Date Established: 1991/01/01
Date of Entry: 1978/05/08
Revision Date: 1993/09/16
Cost Allocation - Preferred
Concept UI M0005232
Scope note 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.
Preferred term Cost Allocation
Entry term(s) Allocation, Cost
Allocations, Cost
Apportionment, Cost
Apportionments, Cost
Cost Allocations
Cost Apportionment
Cost Apportionments
Cost Shifting - Narrower
Concept UI M0005233
Preferred term Cost Shifting
Entry term(s) Cost Shiftings
Shifting, Cost
Shiftings, Cost



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