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The statement about all costs needing to be allocated equally does not align with the tenets of cost accounting as outlined in SSFAS 4. In cost accounting, it is essential to accurately allocate costs based on the benefits received from those costs, rather than applying an arbitrary or equal distribution. Each cost needs to reflect the true value and usage respective to each segment or object, supporting more precise financial reporting and management decision-making.

In contrast, the other listed standards focus on more established principles in cost accounting. Full cost reporting ensures that all costs are accounted for in financial statements, promoting transparency and accuracy. The establishment of responsibility segments aids in management control by identifying specific areas of accountability. Lastly, the practice of charging costs to cost objects as they are incurred helps in tracking and assessing actual expenditures in real-time, providing relevant information for analysis and budgetary control. These principles emphasize accountability, accurate reporting, and proper cost management.