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Cost accounting

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(Querist)
27 September 2013 Dear Sir,
Please elaborate about apportionment and allocation regarding to cost.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
03 October 2013 Cost allocation: assigning cost which identified for the particular cost object

Cost apportionment: Cost which is not specifically identified to any cost object but assigning based on the reasonable method

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