In accounting, the assignment of costs that cannot be directly related to production activities via more measurable means, e.g., assigning corporate expenses to different products via direct labor costs or hours.

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