Glossary
Management accounting and costs analysis

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

Expense whose amount depends on the level of activity (e.g. commission proportional to sales).

Fixed (or "structural") load

An expense whose amount depends on a previous investment decision,...