Cost Allocation

	A.	difficult to measure because they constitute a shared resources or the organization, such as administrative costs.
	B.	sometimes called profit analysis, is an analytical technique to determine the effects of volume changes on revenues, costs, and profit.
	C.	is not critical part of the costing process because it addresses the issue of how to assign the costs of support activities to the revenue-producing (patient services) departments.
	D.	is a critical part of the costing process because it addresses the issue of how to assign the costs of support activities to the revenue-producing (patient services) departments. The goal of cost allocation is to assign all cost of an organization to the activities that cause them to be incurred.