A cost assignment az dettó ugyanaz, mint a cost allocation, mint cost distrubution. Lásd az angol business dictionary definícióját. Plusz az angol magyar pénzügyi szótárt. Magyarul költségfelosztás. A cost splits pedig a költségmegosztás.

http://www.allbusiness.com/glossaries/cost-assignment/495050...

Business Definition for: cost assignment

identification of costs with cost objectives, also called cost apportionment, cost assignment, cost distribution, and cost reapportionment. There are basically three aspects of cost allocation: (1) choosing the object of costing. Examples are products, processes, jobs, or departments; (2) choosing and accumulating the costs that relate to the object of costing. Examples are manufacturing expenses,selling and administrative expenses, joint costs, common costs, service department costs, and fixed costs; and (3) choosing a method of identifying (2) with (1). For example, a cost allocation base for allocating manufacturing costs would typically be labor-hours, machine-hours, or production units.
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http://download.microsoft.com/download/D/D/7/DD758464-F0CA-4...

Rugalmas, sokoldalú költségfelosztási és -megosztási lehetőség, mint például többszörös párhuzamos számítási verziók.

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