Health Care

Cost Allocation

The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.

National Library of MedicineMedical Subject Headings2026

Structured Summary

Abstract

The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.

MeSH Record

Classification

Broader headings

Related Concepts

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MeSH Record

Synonyms

11 entry terms
  • Cost Apportionment
  • Allocation, Cost
  • Allocations, Cost
  • Apportionment, Cost
  • Apportionments, Cost
  • Cost Allocations
  • Cost Apportionments
  • Cost Shifting
  • Cost Shiftings
  • Shifting, Cost
  • Shiftings, Cost

MeSH Record

Aspects Covered

10 allowable subheadings

Indexed with the subheadings classification, economics, ethics, history, legislation & jurisprudence, methods, organization & administration, standards, statistics & numerical data, trends.

MeSH Record

Indexing Annotation

NIM

MeSH Record

History Note

91(79); was see under COSTS AND COST ANALYSIS 1979-90

MeSH Record

Previous Indexing

  • Costs and Cost Analysis (1966-1978)

MeSH Hierarchy

Tree Number

  1. N03w.219w.151.080w

AMA Style

References

  1. National Library of Medicine. Cost Allocation. Medical Subject Headings (MeSH). 2026. Unique ID D003361. http://id.nlm.nih.gov/mesh/2026/D003361
  2. Cost Allocation. In: Wikipedia. https://en.wikipedia.org/wiki/Cost_allocation
  3. Cost Allocation. In: Wikidata. https://www.wikidata.org/wiki/Q13479712