Det anbefales, at fordelingen af omkostninger, investeret kapital og indtægter sker i overensstemmelse med princippet om omkostningskausalitet (f.eks. aktivitetsbaseret omkostningsfordeling (»ABC-metoden«)).
It is recommended that the allocation of costs, capital employed and revenue be undertaken in accordance with the principle of cost causation (such as activity-based costing, ‘ABC’).