allocieren

Allocieren is a German verb borrowed from the English allocate. It denotes the act of designating resources—such as money, personnel, time, or materials—to a specific purpose, project, or cost center. The term is widely used in budgeting, accounting, and operations, where traceability and accountability of resource use are important.

In German usage, the more formal spelling is allokieren, with the noun Allokation. The spelling allocieren also appears in some contexts, particularly in corporate or IT language; both forms are understood, but allokieren is generally preferred in formal writing.

Common applications include cost allocation (Kostenallokation) — distributing overhead to cost centers; budget allocation (Budgetallokation) — assigning planned expenditures; and resource allocation (Ressourcenallokation) — distributing staff, equipment, or time to activities. In IT and software engineering, memory or resource allocation describes reserving or assigning computational resources for processes.

Effective allocation requires clear criteria or keys to ensure fair and traceable distribution, such as cost allocation keys (Verteilungsschlüssel) or project codes. Poor allocation can distort reporting and lead to underutilization or misallocation of assets.

See also Allokation, Kostenstelle, Budgetierung, Ressourcenmanagement, Verteilungsschlüssel.