DeCS

Descriptor English:

Cost Allocation

Descriptor Spanish:

Asignación de Costos

Spanish from Spain

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):

Affectation des coûts
Déplacement des coûts
Imputation des charges
Imputation des coûts
Transfert des coûts

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 économie
ES éthique
HI histoire
LJ législation et jurisprudence
MT méthodes
OG organisation et administration
SN statistiques et données numériques
ST normes
TD tendances

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