9. Glossary

Assignment

Adding a direct charge to the cost of a product.

Budget

Costing in monetary units associated with a program of activity (e.g. purchasing budget, sales budget).

Analysis Center

Unit for grouping and processing indirect costs corresponding to a clearly identifiable activity (e.g. a workshop).

Direct load

Expense immediately allocated to a cost without special treatment (e.g. direct labor).

Indirect load

Expense common to several activities or products requiring processing in an analysis center for allocation (e.g.: salary of the head of a workshop in which several different products are manufactured).

Variable load

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