myśle że chodzi o alokacje kosztów wynagrodzeń do odpowiedniego centrum kosztów.

You can allocate an entry in a general journal to several different accounts when you post the journal. The allocation can be made by three different methods:
- Quantity
- Percentage (%)
- Amount
(...)
The following table describes a sequence of tasks, with links to the topics that describe them. These tasks are listed in the order in which they are generally performed.

Fill in a recurring general journal and specify the allocation quantity, percentage, or amount for the relevant accounts or dimensions.

See: How to: Use Allocation Keys in General Journals
Change an allocation key that has already been set up.

See How to: Change Allocation Keys
Distribute costs or revenues on a sales or purchase line among intercompany partners.

https://msdn.microsoft.com/en-us/library/hh168328(v=nav.90)....

Cost allocation is one of the toughest problems of accounting. It occurs whenever
cooperation between several departments of a company produces economies of
scale: the benefits of cooperation have to be allocated to the participating
departments. In insurance, such problems are numerous, especially in countries
where companies are allowed to operate on a multi-class basis; the accountants
of th~ company are then compelled to divide the operating costs between the
different classes. The amount of time spent and the complexity of the methods
used in cost allocation are absolutely startling: for instance a large Belgian
company that operates in three classes (life, fire and accident) uses no less than
11 different criteria or "keys".
Key No. I: Direct Imputation
Some operating costs can be directly assigned to a class: the salary of the
employees that work exclusively in that class, the brokers' commissions, the
surveyors' fees,.... Note that only 57% of the operating costs of the company
can be allocated directly.
Key No. 2: In Proportion to Key No. l
The salaries of the employees who do not work exclusively for one class, the
premiums of their insurance policies, the employer's contribution to the Social
Security system,.., are allocated in proportion of the total observed under key
No I.

https://www.beanactuary.org/library/astin/vol14no1/61.pdf



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Note added at 19 mins (2017-05-18 09:08:56 GMT)
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POPRAWKA: "klucz alokacji kosztów uposażeń / wynagrodzeń"