Definition
In terms of cost unit accounting, all costs incurred in the company that cannot be directly assigned to a cost unit, e.g. costs for heating, ventilation, insurance. They are allocated via overhead surcharges.
Lexicon.
In terms of cost unit accounting, all costs incurred in the company that cannot be directly assigned to a cost unit, e.g. costs for heating, ventilation, insurance. They are allocated via overhead surcharges.
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International Process & Industrie Consult SA
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Phone.: +41(0)44 500 2328
Mail: office@process-industrieconsult.com
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