non-traceable common costs
Definition:
Those costs incurred in the production process which cannot be attributed directly to any specific activity and so can only be allocated on an arbitrary basis.
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© Westburn Publishers Ltd 2002, The Westburn Dictionary of Marketing edited by Michael J Baker, ISBN 978-0-946433-01-8. www.themarketingdictionary.com. Entry: [Michael J. Baker], [1998].