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What does it really cost? allocating indirect costs.

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: 09 Oct 2013 13:44
    URI: http://researchrepository.napier.ac.uk/id/eprint/3298

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