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doorberekening

English translation: (cost) allocation

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Dutch term or phrase:doorberekening
English translation:(cost) allocation
Entered by: Bryan Crumpler
Options:
- Contribute to this entry
- Include in personal glossary

03:55 Oct 21, 2002
Dutch to English translations [PRO]
Bus/Financial
Dutch term or phrase: doorberekening
Voer elk kwartaal een benchmark uit and verwerk de ontwikkelingen in de interne doorberekening.

Dit komt uit het hoofdstuk "kostenbeheersing" van een cursus in facility management.
Tina Vonhof
Canada
Local time: 05:37
cost allocation
Explanation:
According to this PDF file...

http://216.239.37.100/search?q=cache:NJedWWL6STgC:www.ser.nl...

..the title of this white paper is "Passing on the cost to..." Where "Passing on" is the translation for "doorberekining". This in essence is "Transferring the cost to..."

In businesses however, effective cost management implements "cost allocation" methods where the cost is transferred or passed on to a cost center (doorberekening op kostenplaats in Dutch).


Dictionary of Accounting, Oxford University Press says:

allocation

1. (cost allocation) Charging the whole element of a cost directly to a cost centre or cost unit because the cost centres or cost units are directly incurring those costs. If a cost cannot be allocated in this way the techniques of apportionment or absorption are used.
2. The number of shares in a new issue allotted (see allotment) to an investor or syndicate of investors.

A Dictionary of Accounting, Oxford University Press, © Market House Books Ltd 1999

So the full term for "interne doorberekening" is "internal cost allocation". I'm sure "internal cost allocation" appears in the accounting phraseology/jargon.


--------------------------------------------------
Note added at 2002-10-21 06:39:00 (GMT)
--------------------------------------------------

\"cost\" here would be optional

--------------------------------------------------
Note added at 2002-10-21 09:59:27 (GMT)
--------------------------------------------------

More references:

[REFERENCE 1]
Market Discipline in Conglomerate Banks: Is an Internal Allocation of Cost of Capital Necessary as an Incentive Device?
(http://econpapers.hhs.se/paper/woppennin/96-39.htm)

by Arnoud W.A. Boot and Anjolein Schmeits

Abstract: This paper analyzes the optimal conglomeration of bank activities. We show that incentive problems in banking sometimes dictate integration of activities, but with perfect market discipline always push us away from integration/conglomeration. Ineffective market discipline could make conglomeration optimal, even if conglomeration further undermines market discipline. We also show that an internal allocation of the cost of capital could add effective `internal\' discipline and improve on the outcome of conglomeration. The analysis is subsequently applied to the Barings debacle.

[REFERENCE 2]
ISO Risk Management & Actuarial Consulting Services
Review of Internal Cost Allocation and Chargebacks
http://www.iso.com/products/3300/prod3309.html

[REFERENCE 3]
http://www.sapinfo.net/public/en/glossary.php4/listdict/172_...
See: internal activity allocation
...Method of internal cost allocation by which valuated activities (allocation bases) from cost centers can be assigned to cost receivers in accordance with the cause of the cost....



Selected response from:

Bryan Crumpler
United States
Local time: 07:37
Grading comment
Internal cost allocation sounds right. Now that you mention it, I have seen that term before. Thanks and thanks to everyone else as well. It is always helpful to see different answers and being able to choose which you think fits best.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +3cost allocation
Bryan Crumpler
5 +2Intercompany charge / intra-group chargexxxjarry
5 +1recharge
Chris Hopley
4 -1calculation, assessment
Henk Peelen
4 -1disburse
Jos Essers
4 -1budgeting
Dave Greatrix
2pass-through expense, pass-through account, pass-through chargeNadia Ellis


  

Answers


52 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
pass-through expense, pass-through account, pass-through charge


Explanation:
van Dale N-E
doorberekenen = pass on, on-charge

doorberekende kosten = on-charged expenses

Wanneer ik op het web zoek vind ik alleen pass-through terug. Misschien kan je een van de bovenstaande woorden gebruiken.

Nadia Ellis
Native speaker of: Native in FlemishFlemish, Native in DutchDutch
PRO pts in pair: 8

Peer comments on this answer (and responses from the answerer)
neutral  xxxjarry: A typical Van Dale solution for an accounting term. I have never seen it used in practice.
3 hrs

neutral  Michael Joseph Wdowiak Beijer: Agree with Jarry.
2800 days
Login to enter a peer comment (or grade)

53 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
budgeting


Explanation:
Would, I imagine be as good as anything. Calculations, evaluations?

InTime Software
... the system. Additional capabilities include internal budgeting, full
power routing, block assembly and I/O placement. The system ...
www.intimesw.com/products/prod_rtlp.html - 32k - Cached - Similar pages

1. Aggregate Planning and Budgeting Information - Reference ...
... Reference Material - Departmental Internal Control Evaluation
(DICE). 1. Aggregate Planning and Budgeting Information. ...
www.treasury.govt.nz/dice/reference/1.asp - 9k - Cached - Similar pages

2. Output Performance - Planning and Budgeting - Reference ...
... Reference Material - Departmental Internal Control Evaluation
(DICE). 2. Output Performance - Planning and Budgeting. ...
www.treasury.govt.nz/dice/reference/2.asp - 10k - Cached - Similar pages
[ More results from www.treasury.govt.nz


Dave Greatrix
United Kingdom
Local time: 12:37
Native speaker of: English
PRO pts in pair: 1747

Peer comments on this answer (and responses from the answerer)
disagree  xxxjarry: I'm afraid I fail to see any connection whatsoever between "doorberekenen" and 'budgeting'.
3 hrs
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +3
cost allocation


Explanation:
According to this PDF file...

http://216.239.37.100/search?q=cache:NJedWWL6STgC:www.ser.nl...

..the title of this white paper is "Passing on the cost to..." Where "Passing on" is the translation for "doorberekining". This in essence is "Transferring the cost to..."

In businesses however, effective cost management implements "cost allocation" methods where the cost is transferred or passed on to a cost center (doorberekening op kostenplaats in Dutch).


Dictionary of Accounting, Oxford University Press says:

allocation

1. (cost allocation) Charging the whole element of a cost directly to a cost centre or cost unit because the cost centres or cost units are directly incurring those costs. If a cost cannot be allocated in this way the techniques of apportionment or absorption are used.
2. The number of shares in a new issue allotted (see allotment) to an investor or syndicate of investors.

A Dictionary of Accounting, Oxford University Press, © Market House Books Ltd 1999

So the full term for "interne doorberekening" is "internal cost allocation". I'm sure "internal cost allocation" appears in the accounting phraseology/jargon.


--------------------------------------------------
Note added at 2002-10-21 06:39:00 (GMT)
--------------------------------------------------

\"cost\" here would be optional

--------------------------------------------------
Note added at 2002-10-21 09:59:27 (GMT)
--------------------------------------------------

More references:

[REFERENCE 1]
Market Discipline in Conglomerate Banks: Is an Internal Allocation of Cost of Capital Necessary as an Incentive Device?
(http://econpapers.hhs.se/paper/woppennin/96-39.htm)

by Arnoud W.A. Boot and Anjolein Schmeits

Abstract: This paper analyzes the optimal conglomeration of bank activities. We show that incentive problems in banking sometimes dictate integration of activities, but with perfect market discipline always push us away from integration/conglomeration. Ineffective market discipline could make conglomeration optimal, even if conglomeration further undermines market discipline. We also show that an internal allocation of the cost of capital could add effective `internal\' discipline and improve on the outcome of conglomeration. The analysis is subsequently applied to the Barings debacle.

[REFERENCE 2]
ISO Risk Management & Actuarial Consulting Services
Review of Internal Cost Allocation and Chargebacks
http://www.iso.com/products/3300/prod3309.html

[REFERENCE 3]
http://www.sapinfo.net/public/en/glossary.php4/listdict/172_...
See: internal activity allocation
...Method of internal cost allocation by which valuated activities (allocation bases) from cost centers can be assigned to cost receivers in accordance with the cause of the cost....






    Reference: http://www.xrefer.com/entry.jsp?xrefid=446729
    Reference: http://www.fortlewis.edu/flc_policies/03-Budgeting/3-2.html
Bryan Crumpler
United States
Local time: 07:37
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 264
Grading comment
Internal cost allocation sounds right. Now that you mention it, I have seen that term before. Thanks and thanks to everyone else as well. It is always helpful to see different answers and being able to choose which you think fits best.

Peer comments on this answer (and responses from the answerer)
neutral  xxxjarry: Would IMO be correct in some instances, but not in the case of "interne" berekeningen.
2 hrs

agree  xxxLouisV: cost/revenue allocation
3 hrs

agree  Nellie Voss
9 hrs

agree  Jason Roberts
15 days
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
disburse


Explanation:
to disburse

Jos Essers
Local time: 13:37
Native speaker of: Native in DutchDutch

Peer comments on this answer (and responses from the answerer)
disagree  xxxjarry: IMO there is no connection between this word and "interne doorberkeningen".
2 hrs
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
calculation, assessment


Explanation:
het werkwoord "doorberekenen" wordt soms ook (waarschijnlijk foutief) gebruikt in de zin van "de kosten berekenen van". Men zegt dan "een project doorberekenen" in plaats van "de kosten van een project berekenen". Waarschijnlijk een contaminatie van bijvoorbeeld doordenken, doorgronden, doorwerken en berekenen.

In dat geval zou het zijn:
calculation, of eventueel:
evaluation
assessment
estimate


Henk Peelen
Netherlands
Local time: 13:37
Native speaker of: Native in DutchDutch
PRO pts in pair: 756

Peer comments on this answer (and responses from the answerer)
disagree  xxxjarry: IMO not correct for "interne" doorberekeningen.
1 hr
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4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
Intercompany charge / intra-group charge


Explanation:
We are talking about "interne" doorberekening here, so that in my opinion all of the answers given so far are either inappropriate or simply wrong.
See A.J. de Keizer's Financieel Economisch LexiconISBN 90-802919-1-9

--------------------------------------------------
Note added at 2002-10-21 13:12:49 (GMT)
--------------------------------------------------

Re Crumpler\'s note: \'Is an Internal Allocation of Cost of Capital Necessary as an Incentive Device?\'
In accounting there is a very important difference between \'cost\' and \'costs\'. The singular \'cost\' means the cost of acquiring something, the purchase price, whereas the plural \'costs\' is synonymous with expenses.


--------------------------------------------------
Note added at 2002-10-21 18:29:00 (GMT)
--------------------------------------------------

sEE: http://www.eds.com/investor_relations/ir_notes_16.shtml

The following is prepared on a pro forma basis and shows certain of the Company\'s operating results for the year ended December 31, 1999 as though Systemhouse had been acquired as of January 1, 1999, after including the estimated impact of adjustments such as amortization of goodwill and other intangible assets, interest expense, elimination of certain MCI WorldCom INTERCOMPANY CHARGES and related tax effects (unaudited): Revenues - $19.1 billion; net income - $381 million; basic earnings per share - $0.78; diluted earnings per share - $0.77. These pro forma results are not necessarily indicative of what would have occurred if the acquisition had been in effect for the period presented. In addition, they are not intended to be a projection of future results and do not reflect any synergies achieved from combining the operations.

Have you tried wisenut.com yet ????

xxxjarry
South Africa
Local time: 13:37
Native speaker of: English
PRO pts in pair: 3855

Peer comments on this answer (and responses from the answerer)
agree  Chris Hopley
38 mins
  -> Thanks

agree  Michael Joseph Wdowiak Beijer
2800 days
  -> Thanks
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4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
recharge


Explanation:
The proper accounting jargon is "to recharge costs" and a cost thus recharged is known as a "recharge". Most commonly, costs are recharged between company departments, divisions or between various group companies.

A.J. de Keizer's Financieel-Encomisch Lexicon bears me out on this. De Keizer also gives charge, allocate, pass on, on-charge and recover, all of which can be used in certain circumstances.

-> "G. Recharge Costing Process/Review
A recharge is the assessment and collection from one university unit for products or services furnished by another university unit. All elements of cost associated with providing the goods or services are to be recovered by means of authorized Recharge rates uniformly applied to all users. Etc., etc. ..."
http://www.ucsc.edu/finaff/emf/cas/dgg.htm

-> "RECHARGE
The transfer of costs from one service account to another."
http://www.leics.gov.uk/treasurers/finance/final_accounts/20...

See also KudoZ question no. 240505 "doorbelasting" posted in July of this year (link below).


    Reference: http://www.proz.com/kudoz/240505
Chris Hopley
Netherlands
Local time: 13:37
Native speaker of: English
PRO pts in pair: 2117

Peer comments on this answer (and responses from the answerer)
agree  xxxjarry: A valid alternative, depending on the accounting structure.
3 hrs
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