Cost Measurement | Government Management Institute

This textbook approaches managerial costing in an easy to understand format with numerous templates and aids to increase student understanding.

Multi Pool, Multi Cost Object Allocation: Reciprocal Allocation

Reciprocal allocation attempts to consider all possible consumption and allocates each overhead cost pool to all other pools, cost objects,

Cost Accounting Differs: External vs Internal Specification

Cost accounting is sometimes hard to define because it means different things to different people. So let’s differentiate and define two br

Level of Effort Analysis: Be Roughly Right Not Precisely Wrong

Level of effort analysis is one method to determine a driver for the basis of allocation.