The selection of an appropriate cost allocation base is more important for single-stage cost allocation systems than for two-stage cost allocation systems.

Name: The selection of an appropriate cost allocation base is more important for single-stage cost allocation systems than for two-stage cost allocation systems.
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In two-stage cost allocation systems, selecting an appropriate cost allocation base is crucial because it affects both stages of allocation, impacting the accuracy of cost distribution.

The Selection of an Appropriate Cost Allocation Base Is More