Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 18
Cost allocation shall refer to the allocation of the cost to relevant cost targets.The cost target shall refer to the cost of activity or event which shall be individually calculated.The cost allocation shall be based on the causal relationship and the benefit level between the cost and cost target, and may be adjusted after the consideration of importance.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第18條
成本分攤係指將成本分配至相關之成本標的。
成本標的係指必須個別計算成本之活動或項目。
成本分攤應以成本與成本標的間之因果關係或受益程度為依據，並得考量其重要性加以調整。
成本標的係指必須個別計算成本之活動或項目。
成本分攤應以成本與成本標的間之因果關係或受益程度為依據，並得考量其重要性加以調整。