cost allocation base
成本分配基数
成本分摊基础
双语例句
1.
The weights (allocation base) can be I (Income) or C (Cost) along with their equivalent or statistical accounts.
权重（分配基数）可以是 I (Income) 或 C (Cost) 以及其同等的或统计账目。
2.
Efficient internal layout becomes the base of global resource allocation and cost saving for multinational companies.
合理有效的内部国际分工是企业实现全球资源配置，节约成本的有效途径。
3.
Manufacturing and distribution personnel use ABC systems to focus on cost-reduction efforts. Managers set cost-reduction targets in terms of reducing the cost per unit of the cost-allocation base.
管理人员以减少各种不同作业之成本分摊基础设定成本抑减目标。