The specific term for assigning direct costs is:

Question

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Cost tracing is the specific term used to refer to the process of assigning direct costs to a specific cost object, such as a product or service. This involves directly associating the cost with the object through methods such as time tracking or materials usage. Cost pooling, cost assignment, and cost allocation all refer to broader processes within cost accounting, but not specifically to the direct assignment of costs. The job-costing system is a method of tracking costs for specific projects or jobs, rather than assigning costs to objects. Cost allocation base is a term used to refer to the method or factor used to distribute indirect costs to cost objects.

The Specific Term for Assigning Direct Costs Is