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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It's important to understand that this article is only a brief introduction to the basics of cost accounting, which is a fundamental discipline in management and features prominently in all accounting training courses in France and the French-speaking world; in business schools, in university management courses and in establishments such as CNAM-INTEC.
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