Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs ... relative measure of the audit risk associated with different allocation methods.

The detailed tracking of direct and indirect costs, along with the need for multiple allocation methods, may require ... sustainable in the long run. For example, efforts to reduce labor costs ...

A cost allocation methodology is frequently used by businesses to ... office but distributed to various branches or departments, this is an example. The attribution of indirect costs to produced goods ...

Costs are direct, indirect, fixed, variable, and semi-variable. Cost allocation methods include standard ... For a car manufacturer, for example, direct costs might include the wages paid to ...