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ERIC Number: EJ555792
Record Type: Journal
Publication Date: 1997
Pages: N/A
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: ISSN-0888-045X
What Does it Really Cost? Allocating Indirect Costs.
Snyder, Herbert; Davenport, Elisabeth
Bottom Line, v10 n4 p158-64 1997
Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing may be more useful than single-base allocation for costing electronic services. (Author/AEF)
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A