{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","description":"The accounting process of assigning shared or indirect costs to products, services, departments, or other cost objects.","display_name_alternatives":["cost distribution","cost apportionment","expense allocation","allocation of costs","cost allocations"],"ids":{"openalex":"https://openalex.org/keywords/cost-allocation","wikidata":"https://www.wikidata.org/wiki/Q13479712"},"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.2672,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.2672,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0815,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"works_count":20388,"cited_by_count":86207,"works_api_url":"https://api.openalex.org/works?filter=keywords.id:keywords/cost-allocation","updated_date":"2026-10-20T04:07:40","created_date":"2022-04-12T19:38:12"}