OVERHEAD COSTS ALLOCATION AND ITS INFLUENCE ON SINGLE OUTPUT COSTING
نویسندگان
چکیده
منابع مشابه
Comparing methodologies for the allocation of overhead and capital costs to hospital services.
BACKGROUND Typically, little consideration is given to the allocation of indirect costs (overheads and capital) to hospital services, compared to the allocation of direct costs. Weighted service allocation is believed to provide the most accurate indirect cost estimation, but the method is time consuming. OBJECTIVE To determine whether hourly rate, inpatient day, and marginal mark-up allocati...
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Construction projects become complicated and fragmented so that many specialty contractors are involved. In such changed environments, a general contractor’s overhead costs are increasing comparable to direct costs. In addition to an increase of volume, activities consisting of overhead costs play an important role in coordinating different participants who include different specialty contracto...
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Background: First of all, in method of Activity Based Costing (ABC), activities identify and then direct and overhead costs associated with each activity calculate based on allocation methods. This study aimed at estimating cost of Hematology ward based on method of Activity Based Costing in Imam Reza hospital of Tehran city in 2014. Materials and Methods: This study was an applied and cross...
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We consider two consecutive and independent forall loops and the strategy to allocate processors for their execution. One strategy is to execute each of the two loops consecutively, each time with all the available processors. Another strategy is to execute both loops simultaneously, each with a fraction of the available processors. We verify that the presence of overhead can innuence this stra...
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ژورنال
عنوان ژورنال: Acta academica karviniensia
سال: 2017
ISSN: 1212-415X,2533-7610
DOI: 10.25142/aak.2017.027