kostnadsstedfordeling
Kostnadsstedfordeling, often translated as cost center allocation or cost object distribution, is an accounting practice used to assign indirect costs to specific cost objects. Cost objects can be products, services, departments, projects, or any other entity for which costs are tracked. The primary goal is to understand the true cost of these objects more accurately than simply assigning all overhead to a single pool.
This process typically begins by identifying direct costs, which are directly attributable to a cost object,
A common method is to establish cost pools, which are groups of similar indirect costs. Then, a
The benefit of kostnadsstedfordeling lies in providing a more detailed understanding of profitability for individual products