CAP III Notes and Summaries || 4

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1.         Cost allocation :

When items of cost are identifiable directly with some products or departments such costs are charged to such cost centres. This process is known as cost allocation. Wages paid to workers of service department can be allocated to the particular department. Indirect materials used by a particular department can also be allocated to the department. Cost allocation calls for two basic factors-(i) concerned department/product should have caused the cost to be incurred, and (ii) exact amount of cost should be computable.

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