cost allocation
noun[U]
ukus(alsocost apportionment)ACCOUNTING
theprocessofcalculatingthevariouscostsof making aproduct,providingaservice, etc. and whichdepartmentwithin acompanyororganizationshouldpayeach of thesecosts:
Theplanproposednewcostallocationguidelinesfordividingthecostsbetween thevariouscostcentres.