First Stage Allocation Definition
First Stage Allocation Definition:
The process by which overhead costs are assigned to activity cost pools in an activity-based costing system.
Other Related Accounting Articles:
- Second Stage Allocation Definition
- How to Calculate Activity Based Costing
- Activity Based Costing
- Activity Cost Driver
- Service Department Costing
- Selecting Allocation Base
- Allocation Base Definition
- Denominator Activity definition
- Variable Overhead Efficiency Variance Definition
- Ease of Adjustment Codes Definition
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