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Table 8.2 Examples of Indirect Cost Apportionment SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical, machinery) General (upper management, staff, benefits, etc.) OH
Table 8.2 Examples of Indirect Cost Apportionment SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical, machinery) General (upper management, staff, benefits, etc.) OH 120 G&A 40 Indirect Total 160 Project costs MARS Project PLUTO Project Total Direct labor (DL) 50 100 150 Direct non-labor (DNL) 40 10 50 90 110 200 Direct Total 200 Some methods for apportioning indirect costs Direct and Indirect Total 360
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Operations Management Creating Value Along the Supply Chain
Authors: Roberta S. Russell, Bernard W. Taylor
7th Edition
9781118139523, 0470525908, 1118139526, 978-0470525906
