unbalancing

Definition

Construction

  • A technique used in the pricing process to allocate estimated costs to accounts whose definitions do not fully reflect the nature of the cost being allocated. The purpose of unbalancing is to achieve a desired business result such as improved cash flow. For example, a disproportionate amount of overhead costs may be allocated in a contract bid to early project activities so that early income is maximized.
http://www.dictionarycentral.com/definition/unbalancing.html