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Snyder, Herbert and Davenport, Elisabeth (1997) What does it really cost? allocating indirect costs. The Bottom Line: managing library finances, 10 (4). pp. 158-164. ISSN 0888-045X
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Abstract/Description
Better managerial control in terms of decision making and understanding the total costs of a system or service result from allocating indirect costs. Allocation requires a three-step process of selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Allocation may be simple, relying on a single base, or activity-based costing (ABC), relying on multiple bases. Contrasts the methods of allocation, and argues that ABC may be more useful for costing electronic services
| Item Type: | Article |
|---|---|
| Print ISSN: | 0888-045X |
| Uncontrolled Keywords: | Activity-based costing; cost accounting; cost allocation; |
| University Divisions/Research Centres: | Faculty of Engineering, Computing and Creative Industries > School of Computing |
| Dewey Decimal Subjects: | 000 Computer science, information & general works > 020 Library & information sciences 600 Technology > 650 Management & public relations > 658 General management |
| Library of Congress Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Item ID: | 3298 |
| Depositing User: | Computing Research |
| Date Deposited: | 01 Jul 2010 13:42 |
| Last Modified: | 12 Jan 2011 04:52 |
| URI: | http://researchrepository.napier.ac.uk/id/eprint/3298 |
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