de: Kostenzuordnung

  1. The application of cost and resources to a quantified scope.
  2. A process of determining actual costs from actual expenditures. The way costs are estimated, and the way money is spent are rarely the same, making it necessary to analyse and redistribute actual expenditures to arrive at cost data that is useful for future estimating purposes. (May 2012) AACE int 10s-90


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