A distribution of costs using causal relationships. Because cost causal relationships are viewed as more relevant for management decision making, assignment of costs is generally preferable to allocation techniques. Synonymous with Tracing. Contrast with Allocation.

Inventory Counting 101: Your Simple Guide to Better Stock Management
Running an ecommerce business? Then you know inventory is everything. But here’s the question: do you actually know how much inventory you have right now? Many business owners think as long as they have enough products to sell, the exact count doesn’t matter. That’s a costly mistake. Accurate inventory counts