The Managerial Accounting Services (Office of the Comptroller) is responsible for providing detailed technical advice regarding costing issues including allowability of cost, cost allocation, indirect ...

Cost accounting examines how a company spends money. All expenses are recorded and analyzed in detail and then reported to ...

Under cost accounting, there is always an allocation base that links the overhead costs to the cost object. Since it is arduous to apply overhead costs to each cost object, such as a shoe ...

approve and post a cost transfer into the official accounting records. Below is the cost transfer routing process. Refer to the UTSA Research website for questions on cost transfers, including ...

The key regulatory language and interpretations to illustrate cost allocation are provided below. The cost accounting standards state that: “Allocate means to assign an item of cost, or a group of ...