Cost Allocation: The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.Accounting: System of recording financial transactions.Health Care Costs: The actual costs of providing services related to the delivery of health care, including the costs of procedures, therapies, and medications. It is differentiated from HEALTH EXPENDITURES, which refers to the amount of money paid for the services, and from fees, which refers to the amount charged, regardless of cost.Resource Allocation: Societal or individual decisions about the equitable distribution of available resources.Costs and Cost Analysis: Absolute, comparative, or differential costs pertaining to services, institutions, resources, etc., or the analysis and study of these costs.HIV Infections: Includes the spectrum of human immunodeficiency virus infections that range from asymptomatic seropositivity, thru AIDS-related complex (ARC), to acquired immunodeficiency syndrome (AIDS).Professional Corporations: Legally authorized corporations owned and managed by one or more professionals (medical, dental, legal) in which the income is ascribed primarily to the professional activities of the owners or stockholders.Sexual Behavior: Sexual activities of humans.Risk-Taking: Undertaking a task involving a challenge for achievement or a desirable goal in which there is a lack of certainty or a fear of failure. It may also include the exhibiting of certain behaviors whose outcomes may present a risk to the individual or to those associated with him or her.Homosexuality, Male: Sexual attraction or relationship between males.HIV Seropositivity: Development of neutralizing antibodies in individuals who have been exposed to the human immunodeficiency virus (HIV/HTLV-III/LAV).Cystitis, Interstitial: A condition with recurring discomfort or pain in the URINARY BLADDER and the surrounding pelvic region without an identifiable disease. Severity of pain in interstitial cystitis varies greatly and often is accompanied by increased urination frequency and urgency.Taxes: Governmental levies on property, inheritance, gifts, etc.Income Tax: Tax on the net income of an individual, organization, or business.Patient Protection and Affordable Care Act: An Act prohibiting a health plan from establishing lifetime limits or annual limits on the dollar value of benefits for any participant or beneficiary after January 1, 2014. It permits a restricted annual limit for plan years beginning prior to January 1, 2014. It provides that a health plan shall not be prevented from placing annual or lifetime per-beneficiary limits on covered benefits. The Act sets up a competitive health insurance market.Health Benefit Plans, Employee: Health insurance plans for employees, and generally including their dependents, usually on a cost-sharing basis with the employer paying a percentage of the premium.Health Insurance Exchanges: State-provided health insurance marketplaces established under the PATIENT PROTECTION AND AFFORDABLE CARE ACT.Family Leave: The authorized absence from work of a family member to attend the illness or participate in the care of a parent, a sibling, or other family member. For the care of a parent for a child or for pre- or postnatal leave of a parent, PARENTAL LEAVE is available.United StatesDromaiidae: A family of flightless, running BIRDS, in the order Casuariiformes. The emu is the only surviving member of the family. They naturally inhabit forests, open plains, and grasslands in Australia.Fund Raising: Usually organized community efforts to raise money to promote financial programs of institutions. The funds may include individual gifts.Group Structure: The informal or formal organization of a group of people based on a network of personal relationships which is influenced by the size and composition, etc., of the group.Hospitals, Voluntary: Private, not-for-profit hospitals that are autonomous, self-established, and self-supported.Hospitals, Proprietary: Hospitals owned and operated by a corporation or an individual that operate on a for-profit basis, also referred to as investor-owned hospitals.Liability, Legal: Accountability and responsibility to another, enforceable by civil or criminal sanctions.Malpractice: Failure of a professional person, a physician or lawyer, to render proper services through reprehensible ignorance or negligence or through criminal intent, especially when injury or loss follows. (Random House Unabridged Dictionary, 2d ed)Jurisprudence: The science or philosophy of law. Also, the application of the principles of law and justice to health and medicine.Compensation and Redress: Payment, or other means of making amends, for a wrong or injury.ArchivesCost-Benefit Analysis: A method of comparing the cost of a program with its expected benefits in dollars (or other currency). The benefit-to-cost ratio is a measure of total return expected per unit of money spent. This analysis generally excludes consideration of factors that are not measured ultimately in economic terms. Cost effectiveness compares alternative ways to achieve a specific set of results.Health Care Rationing: Planning for the equitable allocation, apportionment, or distribution of available health resources.Quality-Adjusted Life Years: A measurement index derived from a modification of standard life-table procedures and designed to take account of the quality as well as the duration of survival. This index can be used in assessing the outcome of health care procedures or services. (BIOETHICS Thesaurus, 1994)Models, Economic: Statistical models of the production, distribution, and consumption of goods and services, as well as of financial considerations. For the application of statistics to the testing and quantifying of economic theories MODELS, ECONOMETRIC is available.Health Resources: Available manpower, facilities, revenue, equipment, and supplies to produce requisite health care and services.Income: Revenues or receipts accruing from business enterprise, labor, or invested capital.Deductibles and Coinsurance: Cost-sharing mechanisms that provide for payment by the insured of some portion of covered expenses. Deductibles are the amounts paid by the insured under a health insurance contract before benefits become payable; coinsurance is the provision under which the insured pays part of the medical bill, usually according to a fixed percentage, when benefits become payable.Investments: Use for articles on the investing of funds for income or profit.Industry: Any enterprise centered on the processing, assembly, production, or marketing of a line of products, services, commodities, or merchandise, in a particular field often named after its principal product. Examples include the automobile, fishing, music, publishing, insurance, and textile industries.Hospital Costs: The expenses incurred by a hospital in providing care. The hospital costs attributed to a particular patient care episode include the direct costs plus an appropriate proportion of the overhead for administration, personnel, building maintenance, equipment, etc. Hospital costs are one of the factors which determine HOSPITAL CHARGES (the price the hospital sets for its services).Pasteurellosis, Pneumonic: Bovine respiratory disease found in animals that have been shipped or exposed to CATTLE recently transported. The major agent responsible for the disease is MANNHEIMIA HAEMOLYTICA and less commonly, PASTEURELLA MULTOCIDA or HAEMOPHILUS SOMNUS. All three agents are normal inhabitants of the bovine nasal pharyngeal mucosa but not the LUNG. They are considered opportunistic pathogens following STRESS, PHYSIOLOGICAL and/or a viral infection. The resulting bacterial fibrinous BRONCHOPNEUMONIA is often fatal.Ships: Large vessels propelled by power or sail used for transportation on rivers, seas, oceans, or other navigable waters. Boats are smaller vessels propelled by oars, paddles, sail, or power; they may or may not have a deck.Manuals as Topic: Books designed to give factual information or instructions.Appendix: A worm-like blind tube extension from the CECUM.Surgicenters: Facilities designed to serve patients who require surgical treatment exceeding the capabilities of usual physician's office yet not of such proportion as to require hospitalization.Cost of Illness: The personal cost of acute or chronic disease. The cost to the patient may be an economic, social, or psychological cost or personal loss to self, family, or immediate community. The cost of illness may be reflected in absenteeism, productivity, response to treatment, peace of mind, or QUALITY OF LIFE. It differs from HEALTH CARE COSTS, meaning the societal cost of providing services related to the delivery of health care, rather than personal impact on individuals.Nursing Homes: Facilities which provide nursing supervision and limited medical care to persons who do not require hospitalization.Drug and Narcotic Control: Control of drug and narcotic use by international agreement, or by institutional systems for handling prescribed drugs. This includes regulations concerned with the manufacturing, dispensing, approval (DRUG APPROVAL), and marketing of drugs.Financing, Organized: All organized methods of funding.Deinstitutionalization: The practice of caring for individuals in the community, rather than in an institutional environment with resultant effects on the individual, the individual's family, the community, and the health care system.Social Support: Support systems that provide assistance and encouragement to individuals with physical or emotional disabilities in order that they may better cope. Informal social support is usually provided by friends, relatives, or peers, while formal assistance is provided by churches, groups, etc.Questionnaires: Predetermined sets of questions used to collect data - clinical data, social status, occupational group, etc. The term is often applied to a self-completed survey instrument.Research Support as Topic: Financial support of research activities.
Mental health/medical care cost offsets: opportunities for managed care. (1/126)
Health services researchers have long observed that outpatient mental health treatment sometimes leads to a reduction in unnecessary or excessive general medical care expenditures. Such reductions, or cost offsets, have been found following mental health treatment of distressed elderly medical inpatients, some patients as they develop major medical illnesses, primary care outpatients with multiple unexplained somatic complaints, and nonelderly adults with alcoholism. In this paper we argue that managed care has an opportunity to capture these medical care cost savings by training utilization managers to make mental health services more accessible to patients whose excessive use of medical care is related to psychological factors. For financial reasons, such policies are most likely to develop within health care plans that integrate the financing and management of mental health and medical/surgical benefits. (+info)Follow-up of breast cancer in primary care vs specialist care: results of an economic evaluation. (2/126)
A randomized controlled trial (RCT) comparing primary-care-centred follow-up of breast cancer patients with the current standard practice of specialist-centred follow-up showed no increase in delay in diagnosing recurrence, and no increase in anxiety or deterioration in health-related quality of life. An economic evaluation of the two schemes of follow-up was conducted concurrent with the RCT Because the RCT found no difference in the primary clinical outcomes, a cost minimization analysis was conducted. Process measures of the quality of care such as frequency and length of visits were superior in primary care. Costs to patients and to the health service were lower in primary care. There was no difference in total costs of diagnostic tests, with particular tests being performed more frequently in primary care than in specialist care. Data are provided on the average frequency and length of visits, and frequency of diagnostic testing for breast cancer patients during the follow-up period. (+info)Resource allocation for public hospitals in Andhra Pradesh, India. (3/126)
The composition of the hospital sector has important implications for cost effectiveness accessibility and coverage. The classification of acute general hospitals is reviewed here with particular reference to India and Andhra Pradesh. Approaches to arrive at a norm for allocation of hospital expenditure among secondary and tertiary hospitals are discussed. The actual allocation of public sector hospital expenditures is analyzed with data from Andhra Pradesh. The shift in allocative emphasis away from hospitals and in favour of primary health care during the 1980s was found to have been equally shared by secondary and tertiary hospitals. The shares of recurrent (non-plan) expenditure to secondary and tertiary hospitals were 51% and 49% respectively. This can be compared to a derived norm of 66% and 33%. The opportunity that new investment funds (plan schemes) could have provided to rectify the expenditure bias against secondary level hospitals was missed as two-thirds of plan expenditure were also spent on tertiary level hospitals. The share of secondary hospital bed capacity was 45.5% against India's Planning Commission norm of 70%. Public spending strategies should explicitly consider what mix of hospital services is being financed as well as the balance between hospital and primary health care expenditures. (+info)Predictors of acute hospital costs for treatment of ischemic stroke in an academic center. (4/126)
BACKGROUND AND PURPOSE: We sought to determine predictors of acute hospital costs in patients presenting with acute ischemic stroke to an academic center using a stroke management team to coordinate care. METHODS: Demographic and clinical data were prospectively collected on 191 patients consecutively admitted with acute ischemic stroke. Patients were classified by insurance status, premorbid modified Rankin scale, stroke location, stroke severity (National Institutes of Health Stroke Scale score), and presence of comorbidities. Detailed hospital charge data were converted to cost by application of department-specific cost-to-charge ratios. Physician's fees were not included. A stepwise multiple regression analysis was computed to determine the predictors of total hospital cost. RESULTS: Median length of stay was 6 days (range, 1 to 63 days), and mortality was 3%. Median hospital cost per discharge was $4408 (range, $1199 to $59 799). Fifty percent of costs were for room charges, 19% for stroke evaluation, 21% for medical management, and 7% for acute rehabilitation therapies. Sixteen percent were admitted to an intensive care unit. Length of stay accounted for 43% of the variance in total cost. Other independent predictors of cost included stroke severity, heparin treatment, atrial fibrillation, male sex, ischemic cardiac disease, and premorbid functional status. CONCLUSIONS: We conclude that the major predictors of acute hospital costs of stroke in this environment are length of stay, stroke severity, cardiac disease, male sex, and use of heparin. Room charges accounted for the majority of costs, and attempts to reduce the cost of stroke evaluation would be of marginal value. Efforts to reduce acute costs should be monitored for potential cost shifting or a negative impact on quality of care. (+info)Diagnostic and therapeutic approaches for nonmetastatic breast cancer in Canada, and their associated costs. (5/126)
In an era of fiscal restraint, it is important to evaluate the resources required to diagnose and treat serious illnesses. As breast cancer is the major malignancy affecting Canadian women, Statistics Canada has analysed the resources required to manage this disease in Canada, and the associated costs. Here we report the cost of initial diagnosis and treatment of nonmetastatic breast cancer, including adjuvant therapies. Treatment algorithms for Stages I, II, and III of the disease were derived by age group (< 50 or > or = 50 years old), principally from Canadian cancer registry data, supplemented, where necessary, by the results of surveys of Canadian oncologists. Data were obtained on breast cancer incidence by age, diagnostic work-up, stage at diagnosis, initial treatment, follow-up practice, duration of hospitalization and direct care costs. The direct health care costs associated with 'standard' diagnostic and therapeutic approaches were calculated for a cohort of 17,700 Canadian women diagnosed in 1995. Early stage (Stages I and II) breast cancer represented 87% of all incident cases, with 77% of cases occurring in women > or = 50 years. Variations were noted in the rate of partial vs total mastectomy, according to stage and age group. Direct costs for diagnosis and initial treatment ranged from $8014 for Stage II women > or = 50 years old, to $10,897 for Stage III women < 50 years old. Except for Stage III women < 50 years old, the largest expenditure was for hospitalization for surgery, followed by radiotherapy costs. Chemotherapy was the largest cost component for Stage III women < 50 years old. This report describes the cost of diagnosis and initial treatment of nonmetastatic breast cancer in Canada, assuming current practice patterns. A second report will describe the lifetime costs of treating all stages of breast cancer. These data will then be incorporated into Statistics Canada's Population Health Model (POHEM) to perform cost-effectiveness studies of new therapeutic interventions for breast cancer, such as the cost-effectiveness of day surgery, or of radiotherapy to all breast cancer patients undergoing breast surgery. (+info)Health reform and hospital financing in Georgia. (6/126)
AIM: To analyze hospital financing and delivery of inpatient services, financial requirements of the hospitals, and their ability to meet these requirements were determined. METHODS: Data on financial performance of 41 hospitals were collected using a standardized questionnaire. Patient survey, group discussions with hospital administrators, and interviews with policy-makers were also used. RESULTS: Thirty-three hospitals were unable to recover full costs, and 29 were unable to recover full costs excluding capital consumption cost. Cost recovery rate (CRR) of full costs for 14 hospitals was less than 70% and CRR of full costs minus capital consumption costs was less than 70% for 8 hospitals. Collected actual revenues comprised 75.2% of hospitals' full costs. Mean CRR for the sample was 78.6+25.2%. General and long-term hospitals recover 64.8% of their costs, but pediatric and specialized hospitals collected revenues to cover full costs excluding the capital consumption costs. Medium-sized hospitals recovered only 63. 5% of full costs. The hospitals operated with low efficiency, low occupancy rates (31%), and excessive staffing (1.5 physicians per occupied bed). They employed salary equalization policies, which increased the share of fixed costs, perpetuated the oversupply of medical personnel, and yielded low pays. Hospitals charged in excess of their officially accounted costs but, and due to the low collection rates, cost recovery rates were below the officially accounted costs (87.6%). CONCLUSIONS: Low official reimbursement rates and patient unawareness of official hospital costs creates conducive environment for shifting major turnover of the real hospital costs to the patients, resulting in illegal patients charging. (+info)Determining the cost of gastroesophageal reflux disease: a decision analytic model. (7/126)
OBJECTIVE: To design a decision analytic model to help determine the costs associated with various treatment regimens for gastroesophageal reflux disease (GERD). STUDY DESIGN: A decision analytic model incorporating Markov processes was developed to calculate clinical and direct economic outcomes for patients with GERD after 2 years of treatment. PATIENTS AND METHODS: We used retrospective data in the Markov model to generate clinical and economic outcomes. The primary data sources were the 1993 MarketScan claims database, the 1992 National Hospital Discharge Survey, and the clinical literature. RESULTS: Patients with mild GERD (17.6% of patients) contributed 37.8% of costs, while those with moderate to severe disease (14.4% of patients) contributed 49.9% of costs. The remaining 12.3% of costs was spent on the 68% of patients with non-GERD diagnoses. The class of drugs with the highest acquisition cost--proton pump inhibitors--had the lowest total cost per case. The high level of efficacy of these drugs may explain this result. Sensitivity testing showed no evidence that our model's results depended heavily on any one probability or cost factor. CONCLUSIONS: This model showed that patients with moderate to severe GERD were the most expensive cases to treat and that proton pump inhibitors resulted in the lowest total cost per case. Further testing and manipulation of the model are required to gain a better understanding of the trade-offs involved in different options for GERD management. (+info)The costs of hospital services: a case study of Evangelical Lutheran Church hospitals in Tanzania. (8/126)
The health care systems of many developing countries are facing a severe crisis. Problems of financing services leads to high patient fees which make institutions of Western health care unaffordable for the majority of the rural poor. The conflict between sustainability and affordability of the official health care system challenges both local decision-makers and health management consultants. Decisions must be made soon so that the existing health care systems can survive. However, these decisions must be based on sound data, especially on the costs of health care services. The existing accounting systems of most hospitals in developing countries do not provide decision-makers with these data. Costs are generally underestimated. The leadership of the 16 hospitals of the Evangelical Lutheran Church in Tanzania is currently analyzing how the existing health care services should be restructured. Therefore, reliable estimates of the costs of hospitals services are required. A survey on 'Costing of health services of the Evang. Luth. Church in Tanzania' was prepared, which summarizes the results of seven months of field investigations in Lutheran hospitals. The major findings are that the costs of providing adequate services are much higher than expected. The most important factors determining these costs are the administrative efficiency of the hospital and the scope of services offered. The paper closes with some recommendations on how to improve the services in order to make them both affordable for the rural poor and financially sustainable for the Church. It is concluded that even the best improvement of technical efficiency will not safeguard the survival of the hospital-based health care services of the Lutheran Church in Tanzania. These findings call for a reallocation of health care resources to lower levels of the health care pyramid. (+info)
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DirectMethodsManagementAccountingDifficultDetermineFormResultAmericanActivityActivity Based CMethodologyEffectivenessOverheadIndivisible goodsAllocateCustomer ProfitabilityEfficiencyPortfolio allocationAsset allocationResourceDepartmentalApproachExpensesHospitalsEstimationModelVarianceAlternativesPracticesApproachesAnalysisProcessesBehaviorOperationalAlgorithmOrganizationsAllowableIndirect Cost RateFundsOrganization'sProfitabilityInpatientEnrollmentRevenuesReductionBucketsGrantsEmpiricalVariableEconomicsInterventionsJoint costsTransparencySuccessionMeasuresSimplifyCentersExpenditureCalculateBudgetingOptimalDirectMaximize
Direct1
- Costs of goods or services provided in exchange transactions that are part of joint activities, such as costs of direct donor benefits of a special event - a meal, for example - should not be reported as fundraising. (mlrpc.com)
Methods1
- However, the FASB does not prescribe specific allocation methods but does provide some examples and illustrations in paragraphs 25 through 31 of FASB ASC 958-720-55. (mlrpc.com)
Management2
- Joint costs should be allocated between fundraising and the appropriate program or management and general function. (mlrpc.com)
- If the joint cost criteria are not met, all costs of the joint activity should be reported as fundraising costs, including costs that otherwise might be considered program or management and general costs if they had been incurred in a different activity. (mlrpc.com)
Accounting3
- Not-for-profit entities must allocate joint costs from combined educational campaigns and fundraising solicitations between program costs and fundraising costs if certain criteria are met, according to the Financial Accounting Standards Board. (mlrpc.com)
- This allocation requirement is stipulated in FASB Accounting Standards Codification Topic 958, Not-for-Profit Entities , and more specifically in FASB ASC 958-720-45. (mlrpc.com)
- These entities may find helpful an overview and refresher of joint costs and what is allowable under U.S. generally accepted accounting principles (U.S. GAAP). (mlrpc.com)
Difficult1
- These entities should weigh the cost-benefit to allocating joint costs, especially in primarily fundraising cases in which it might be very difficult to determine the appropriate allocation of these costs. (mlrpc.com)
Determine1
Form1
- In addition, the IRS requires that not-for-profit organizations disclose the allocation on Form 990. (mlrpc.com)
Result1
- The cost allocation methodology used should be rational and systematic, it should result in an allocation of joint costs that is reasonable, and it should be applied consistently given similar facts and circumstances. (mlrpc.com)
American1
- We also compare the American and English rules of cost allocation when legal costs are endogenously determined. (auckland.ac.nz)
Activity1
Activity Based C9
- 6. Community Technical College desires to use Activity Based Costing to allocate its administrative. (transtutors.com)
- to the nearest dollar) if using Activity Based Costing? (transtutors.com)
- The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. (biomedcentral.com)
- Activity-based costing (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption by each: it assigns more indirect costs (overhead) into direct costs. (slideshare.net)
- 2. International, now known simply as CAM-I, provided a formative role for studying and formalizing the principles that have become more formally known as Activity-Based Costing. (slideshare.net)
- As in previous editions, there is significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation. (ecampus.com)
- Activity Based Costing & The NHS Financial Analysis - (MN2007) Assignment 2 1. (markedbyteachers.com)
- It is difficult to assume which allocation approach the hospitals have used, but I am going to describe the Traditional Costing approach and the Activity Based Costing approach, which I will describe in more detail. (markedbyteachers.com)
- 2. The Definition of Activity Based Costing Activity Based Costing (ABC) is a 'costing method' (Fleming & McKinstry, 1998: 216), which recognises that costs are incurred by the activities, which take place within the organisation, and for each activity a cost driver may be identified. (markedbyteachers.com)
Methodology5
- One way to contain costs is to implement a cost allocation methodology, where your business units become directly accountable for the services they consume. (wikipedia.org)
- An effective cost allocation methodology enables an organization to identify what services are being provided and what they cost, to allocate costs to business units, and to manage cost recovery. (wikipedia.org)
- The cost allocation methodology used should be rational and systematic, it should result in an allocation of joint costs that is reasonable, and it should be applied consistently given similar facts and circumstances. (mlrpc.com)
- EPA developed a complex methodology for allocating these costs among all of the activities accomplished during a year. (epa.gov)
- In a business organization, the ABC methodology assigns an organization's resource costs through activities to the products and services provided to its customers. (slideshare.net)
Effectiveness7
- However, the cost-effectiveness of incorporating CAC into treatment decision rules has yet to be clearly delineated. (plos.org)
- To model the cost-effectiveness of CAC for cardiovascular risk stratification in asymptomatic, intermediate risk patients not taking a statin. (plos.org)
- Knowledge of treatment cost is essential in assessing cost effectiveness in healthcare. (biomedcentral.com)
- A research to evaluate the effectiveness and cost-effectiveness of a loyalty scheme based intervention involving rewards for increasing physical activity in public sector employees. (biomedcentral.com)
- The aim of this operational research is to compare the cost-effectiveness of two methods for capacity building of existing TBAs/CVs to improve rates of delayed cord clamping, early skin to skin contact and infant-led initiation of breastfeeding, to reduce prelacteal feeding and increase early exclusive breastfeeding in research areas of rural Bangladesh. (clinicaltrials.gov)
- It will compare the cost effectiveness of practical training of these relatively uneducated community members, with or without supportive supervision in improving early infant feeding practices, using a cluster-randomized study design. (clinicaltrials.gov)
- This study will investigate the cost-effectiveness of web-based follow-up assessments compared to standard in-clinic follow-ups. (clinicaltrials.gov)
Overhead10
- According to the Office of Management and Budget's (OMB) Uniform Guidance, there are only three types of costs - Indirect, Indirect-Admin (Overhead) and Direct. (wikipedia.org)
- Indirect-Admin (Overhead) costs - are defined as those that are not Direct but are necessary for the immediate support of the program. (wikipedia.org)
- Indirect-Admin costs or Overhead are very important to nonprofits since unlike government, they do not necessarily have separate buckets of funding. (wikipedia.org)
- If Direct costs are the foundation, the Overhead costs are one touch away. (wikipedia.org)
- https://www.costtree.net/online-journal/2016/02/19/cracking-the-overhead-egg Page 5, Capture Magazine https://www.joomag.com/magazine/capture-january-2016-q1-issue-01/0846165001451952676 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. (wikipedia.org)
- This quantity cost would include the allocations from overhead that affect all physical inventory to one extent or another. (thefreelibrary.com)
- The Overhead, Special Cost, and Closeout Branch (M/OAA/CAS/OCC), within the Cost Audit Support Division, Office of Acquisition and Assistance, within the Bureau for Management is the central unit authorized to negotiate indirect cost rates with concerns awarded contracts, grants or cooperative agreements by USAID. (usaid.gov)
- The Agency must document all its cleanup costs, including direct expenses (e.g., salary and contractual) and indirect expenses (e.g., overhead). (epa.gov)
- Historical development Traditionally cost accountants had arbitrarily added a broad percentage of expenses into the indirect cost However as the percentages of indirect or overhead costs had risen, this technique became increasingly inaccurate because the indirect costs were not caused equally by all the products. (slideshare.net)
- Unless the indirect costs of research are recovered in the form of overhead charges to the sponsor(s) of research, they will have to be found within the operating budgets of the University. (lakeheadu.ca)
Indivisible goods3
- Fair allocation of indivisible goods among two agents ," CORE Discussion Papers 2010087, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). (repec.org)
- Fair allocation of indivisible goods: the two-agent case ," Social Choice and Welfare , Springer;The Society for Social Choice and Welfare, vol. 41(2), pages 359-380, July. (repec.org)
- Implementing egalitarian-equivalent allocation of indivisible goods on restricted domains ," Economic Theory , Springer;Society for the Advancement of Economic Theory (SAET), vol. 23(3), pages 659-670, March. (repec.org)
Allocate5
- To help decisionmakers allocate funds effectively, the RAND Corporation developed a mathematical model of the cost of a wide variety of HIV prevention interventions. (rand.org)
- Not-for-profit entities must allocate joint costs from combined educational campaigns and fundraising solicitations between program costs and fundraising costs if certain criteria are met, according to the Financial Accounting Standards Board. (mlrpc.com)
- 20 points ) Hint: Allocate the two cost pools (administrative costs and maintenance/utilities expenses) to the four departments using the nvo cost drivers. (transtutors.com)
- The client made international process improvements to clarify its intercompany access spend, and determined that there was a gap of $2M per month between its access cost in the US division and the amount it could allocate to customer contracts. (synaptitudeconsulting.com)
- On an annual basis, government contractors allocate these costs across the sites that they have worked on during the past year. (epa.gov)
Customer Profitability4
- Cost allocation, customer profitability and sales variance analysis MCQs , cost allocation, customer profitability and sales variance analysis quiz answers, MBA accounting test 1 to learn online accounting courses. (mcqslearn.com)
- Static budget variance multiple choice questions (MCQs) , cost allocation, customer profitability and sales variance analysis quiz questions and answers for admission and scholarships exams. (mcqslearn.com)
- Practice cost allocation, customer profitability and sales variance analysis career test with multiple choice question: difference between actual result and corresponding amount of flexible budget, on basis of actual level of output is classified as, with choices sales volume variance, sales mix variance, flexible budget variance, and static budget variance for online degree in accounting and finance. (mcqslearn.com)
- Practice multiple choice questions on cost allocation, customer profitability and sales variance analysis, objective exam prep questions with learning online static budget variance tutorial MCQs. (mcqslearn.com)
Efficiency6
- At each stage, we compared the leaf construction costs (CC), payback time (PBT), leaf area based N content ( N A ), maximum CO 2 assimilation rate ( P max ), specific leaf area (SLA), photosynthetic nitrogen use efficiency (PNUE), and leaf N allocated to carboxylation ( N C ), and to bioenergetics ( N B ). The relationships between these leaf functional traits were also determined. (frontiersin.org)
- An abundant body of empirical evidence points to cases where this allocation seems to follow political considerations rather than seeking to maximise efficiency (Carvalho 2014, Cole 2009, Dinc 2005, Khwaje and Mian 2005, Lazzarini et al. (lacea.org)
- Equally, according to Wang and Kopfer [ 2 ], logistics collaboration helps small- and medium-sized companies to reduce costs, while increasing operational efficiency. (springer.com)
- The results show that considering ABO/ Rh (D)-compatible blood substitution can remarkably increase the efficiency of emergency blood allocation while lowering blood shortage, and the preference order of possible ABO/ Rh (D)-compatible substitutions has an influence on the allocation solution. (springer.com)
- Leaders from two Huron Education clients - Georgia Tech and Northern Kentucky University - described to large audiences at the annual meeting of the National Association of College and University Business Officers (NACUBO) initiatives they have undertaken that are resulting in greater efficiency and administrative cost reductions. (slideshare.net)
- In line with our Capital Allocation policy, which aims at a balanced mix of investments in organic and inorganic growth opportunities, actions to drive balance sheet efficiency and returns to shareholders, we also announced a new EUR 1.5 billion share buyback program to be launched in the third quarter of 2017. (webwire.com)
Portfolio allocation2
- Leibowitz is a leading authority in the fields of security analysis and portfolio allocation. (wiley.com)
- Program Portfolio Allocation. (wiley.com)
Asset allocation4
- His group is responsible for asset allocation modeling, institutional advising, economic and market commentary, and investment product and portfolio research. (wiley.com)
- Asset Allocation. (wiley.com)
- PART TWO Beta-Based Asset Allocation. (wiley.com)
- Chapter 4 Reverse Asset Allocation Using Alpha Cores. (wiley.com)
Resource10
- Congressman Brian Higgins said, Western New York has a unique resource, low-cost Power Authority hydropower, which has, once again, been successfully leveraged to bring more jobs and capital investment to our region. (ny.gov)
- The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. (biomedcentral.com)
- This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. (biomedcentral.com)
- The accuracy of reimbursement and the practical relevance of the standardized cost accounting scheme are dependent on precise resource allocation and an unbiased, representative tariff calculation by the InEK. (biomedcentral.com)
- Yet resource allocation at hospital level and tariff calculation at national level for German inpatient relative prices (case-mix) are rarely reviewed and assessed in the literature. (biomedcentral.com)
- The origin for the resulting inefficient resource allocation resides in the banks' inability to fully internalise the benefits of the projects they might finance. (lacea.org)
- To what extent do parental decisions about resource allocation determine children's eventual economic success? (uchicago.edu)
- 1) Resource allocation issue, (2) Resource management issue, and (3) Generation resources issue. (routledge.com)
- The main economic problem of resource allocation in hospitals are production and cost function. (routledge.com)
- This book specifically discusses on the aspect of hospital resource allocation by highlighting the productivity, competitiveness, cost components, economic burden of disease, and economic aspects of infectious diseases originating from the hospital. (routledge.com)
Departmental1
- Take advantage of multiple enterprise-wide, as well as departmental, uses including IT service costing, shared service allocations, profitability by product/customer/channel, cost transparency, and operational transfer pricing. (oracle.com)
Approach5
- This simple approach is insufficient if one-time appropriations will be provided to cover required fixed costs ( e.g. , renovation of some operating rooms), but increases in operating funds will not be provided to cover new hospital variable costs over the short term. (asahq.org)
- Using generalized anxiety disorder as an example, this article suggests a flexible and comprehensive approach to cost-benefit analysis in psychotherapy that includes clients who may not improve in response to current data-based interventions. (elsevier.com)
- Thus, an exact full cost approach for the complete cycle of care for a medical condition should be the goal of the costing processes [ 2 ]. (biomedcentral.com)
- Cost Allocation approach is the procedure utilized to appoint expenses to production or services. (accountingdissertations.com)
- 2015 ). Therefore, exploring emergency blood allocation approach to alleviate blood shortage after a large-scale sudden-onset disaster has great practical significance. (springer.com)
Expenses17
- Successful treatment of nonresponders is also valuable because predictors of treatment failure tend to predict cost related to medical and disability expenses. (elsevier.com)
- The cost allocation issues are the issues of how to divide the transport expenses amongst the clients served in each issue. (accountingdissertations.com)
- A cost swimming pool might be specified as a set of single expenses designated to cost goals using a specific cost motorist. (accountingdissertations.com)
- Usually, cost goals which are accountable for triggering expenses are designated expenses. (accountingdissertations.com)
- When appointing expenses to production and/ or service activities it is crucial to understand whether the cost is a direct or an indirect cost. (accountingdissertations.com)
- It includes recognizing the cost item, recognizing and building up the expenses that are sustained and designating them to the cost item on some affordable basis. (accountingdissertations.com)
- A cost swimming pool is a group of private expenses that is designated to cost goals utilizing a single cost chauffeur. (accountingdissertations.com)
- In summary, all expenses in a provided cost swimming pool need to be triggered by the very same element. (accountingdissertations.com)
- Appropriately, an initial cost allocation has actually been established which shows a modern view of exactly what job expenses must be considered reimbursable to the United States pursuant to Administration policies. (accountingdissertations.com)
- Consequently, a last cost allocation is to be prepared at the conclusion of building and construction of the job to account for the real building expenses sustained. (accountingdissertations.com)
- The function might be specified by moneying gotten from an outdoors entity (for instance, a Federal award or third-party award) or the function might be organizing expenses together for internally specified factors (for instance, for an unique costs effort or particular expenses sustained to offer a service). (accountingdissertations.com)
- Within this post I highlighted how the basic task cost change function can be utilized for designating indirect expenses to tasks. (accountingdissertations.com)
- A significant benefit of the method highlighted in this post compared with the indirect cost function is that any sort of expenses can be assigned to tasks regardless of other deals tape-recorded. (accountingdissertations.com)
- For many industrial-services companies, the cost of servicing and repairing equipment in the field has always represented a large portion of costs- often up to 70 percent of operating expenses. (mckinsey.com)
- These costs can include the following expenses incurred by EPA and the cleanup contractor: time spent on a cleanup-related activity, travel to and from the site, contractor costs at the site, and equipment used at the site, etc. (epa.gov)
- Indirect costs are EPA's expenses for managing the Agency. (epa.gov)
- The chapter starts by taking another look at cost allocation and how it relates to cost hierarchy, including allocating corporate costs - expenses you incur for the head office. (oreilly.com)
Hospitals3
- We performed the analysis specifically for the hospital with detailed cost data and then used statistical resampling to estimate by how much other hospitals' costs could be increased. (asahq.org)
- All German hospitals have the possibility to participate in the calculation process for G-DRG reimbursement rates with their case cost data. (biomedcentral.com)
- The cost approaches were compared independently for appendectomy, hip replacement, cataract, and stroke in representative general hospitals in The Netherlands for 2005. (ovid.com)
Estimation2
- Weighted service allocation is believed to provide the most accurate indirect cost estimation, but the method is time consuming. (ovid.com)
- SEER for Hardware, Electronics, & Systems - SEER-H - a version of SEER designed to aid in the life-cycle cost estimation of any type of hardware, electronics or system. (wikipedia.org)
Model19
- Under this model, both the service provider and its respective consumers become aware of their service requirements and usage and how they directly influence the costs incurred. (wikipedia.org)
- We present a cost allocation model that is based on solution concepts from cooperative game theory, for allocating the operational costs associated with the collaboration. (diva-portal.org)
- The model is applied to some illustrative examples, and the cost allocation results are discussed. (diva-portal.org)
- In order to maintain the cooperation, a suitable business model, in which fair cost allocations plays an important role is essential. (diva-portal.org)
- 11-4 How does the relevant cost analysis model differ for manufacturing and service firms? (transtutors.com)
- In addition, suggestions are made for the identification of alternative treatment approaches, and a potential treatment allocation model is recommended. (elsevier.com)
- Newman, MG 2000, ' Recommendations for a cost-offset model of psychotherapy allocation using generalized anxiety disorder as an example ', Journal of consulting and clinical psychology , vol. 68, no. 4, pp. 549-555. (elsevier.com)
- Efficiently model profitability by segment and complex costing of shared services. (oracle.com)
- However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. (biomedcentral.com)
- A Program Budgeting Cost Model for School District Planning. (rand.org)
- Project R-3, San Jose, Calif.: Evaluation of Results and Development of a Cost Model. (rand.org)
- In this paper, the concept of an energy shortage cost is introduced, and a quantitative energy model with shortages is developed to study the interfuel competition, and optimal allocation policies during an energy shortage. (elsevier.com)
- In addition to the societal shortage cost for energy, other special features of our model include consideration of all forms of energy resources and new technologies of energy production. (elsevier.com)
- Through these applications the model is shown to be a useful tool to assess the impact of future energy shortages, higher fuel prices, introduction of newer technologies, and various allocation policies. (elsevier.com)
- Ravindran, A & Begenyi, WT 1976, ' A linear programming model with shortage costs for energy planning and allocation ', AIIE Transactions , vol. 8, no. 2, pp. 258-264. (elsevier.com)
- Chapter 1 The Modern Endowment Allocation Model. (wiley.com)
- 1. In 1998, the World Health Assembly adopted resolution 51.31 relating to Regular budget allocations to regions using a model which took into account certain country-specific criteria. (who.int)
- 3. In operative paragraph 4, the Director-General was requested to present a thorough evaluation of that model to the Fifty-seventh World Health Assembly in order to respond to continuing health needs and equitable allocation of WHO financial resources. (who.int)
- This decision was taken, in part, to reflect the fact that regions had to absorb biennia cost increases as well as decreases resulting from the use of the model. (who.int)
Variance2
- These DRGs are reimbursed separately for each hospital as a result of inhomogeneity of care, resulting in high variance in costs or a very small calculation base [ 6 ]. (biomedcentral.com)
- Practice static budget variance, cost allocation and costing systems, customer revenues and costs test prep, assessment test for finance certifications. (mcqslearn.com)
Alternatives3
- Compared to the alternatives we assessed, CAC testing is both effective and cost saving as a risk-stratification tool, particularly if there are adverse effects of long-term statin use. (plos.org)
- To determine whether hourly rate, inpatient day, and marginal mark-up allocation are reliable alternatives for weighted service allocation. (ovid.com)
- Modern Allocations with Alternatives. (wiley.com)
Practices1
- Ward Group conducted a study on cost allocation practices at diverse group of property casualty insurance companies. (wardinc.com)
Approaches2
- Such techniques are referred to as cost allocation approaches. (accountingdissertations.com)
- Disease management - a term used to describe a wide range of approaches designed to mitigate the progression and quality of life impacts of health conditions and encourage adherence to recommended treatment plans and self-care strategies [ 4 ] - has been promoted as a way to improve quality of care, improve health outcomes and lower costs, particularly for patients with chronic disease [ 5 - 7 ]. (biomedcentral.com)
Analysis4
- To conduct an indirect treatment comparison of patients with high-volume mHSPC and a cost analysis between Abi-ADT and Doc-ADT therapies in China. (biomedcentral.com)
- And with customizable reference fields, you can speed billing analysis and cost allocation. (ups.com)
- As mentioned in a recent IDB report, "The existence of market failures and other factors that restrict credit is a necessary but insufficient condition for justifying public intervention… Governments and Public Development Banks need to analyze the origin and nature of the restrictions, quantify the market gap, and conduct a cost-benefit analysis of intervening via a PDB" (De Olloqui 2013). (lacea.org)
- At this point, you need to spend some time on cost allocation, pricing issues, and sales analysis. (oreilly.com)
Processes1
- The objective of the study was to obtain comprehensive and valuable information to help insurance companies more effectively manage their budgeting and cost allocation processes. (wardinc.com)
Behavior1
- Costs will be carefully monitored so as to compare the cost per behavior improved per infant. (clinicaltrials.gov)
Operational4
- Total operational costs for the district are cited at $382,803,400. (ed.gov)
- Leverage granular, ledger-level allocations, with extensions to operational dimensions. (oracle.com)
- Empower business and operational users around the enterprise to take ownership of allocations instead of relying on IT for all changes in assumptions. (oracle.com)
- We achieved a 90-basis-point increase in the Adjusted EBITA margin, driven by higher volumes, operational improvements and cost productivity. (webwire.com)
Algorithm1
- Intention to treat study applying a prospective randomised design comparing usual care with extensive outreach to encourage use of telephone health coaching for those people identified from a risk scoring algorithm as having a higher likelihood of future health costs. (biomedcentral.com)
Organizations5
- The core components of a cost allocation system consist of a way to track which organizations provides a product and/or service, the organizations that consume the products and/or services, and a list of portfolio offerings (e.g. service catalog). (wikipedia.org)
- Today's organizations face growing pressure to control costs and enable responsible financial management of resources. (wikipedia.org)
- In addition, the IRS requires that not-for-profit organizations disclose the allocation on Form 990. (mlrpc.com)
- This Indirect Cost Rate Guide (Guide) has been prepared to assist non-profit organizations to understand the requirements for the determination of indirect cost rates for application on cost reimbursable grants and other agreements awarded by the United States Agency for International Development (USAID). (usaid.gov)
- M/OAA/CAS/OCC establishes Negotiated Indirect Cost Rate Agreements (NICRA) for U.S. and foreign organizations with awards issued by the Bureau for Management's, Office of Acquisition and Assistance (M/OAA) in Washington, DC. (usaid.gov)
Allowable3
- Ensures costs are allowable and in accordance with sponsor rules. (uvm.edu)
- o The cost of the transaction is allowable. (uvm.edu)
- PIs, department administrators, and in some specific instances central administration officials, should review costs to ensure that they are allowable and allocable to a project. (uky.edu)
Indirect Cost Rate3
- The institution recovers expenditures for Office Supplies through the Indirect Cost Rate (IDC/F&A-Rate). (csun.edu)
- Consistent treatment of costs is necessary to avoid inappropriate charges to the federal government or other sponsors when sponsored agreements are charged directly for specified costs, then charged again, through the University's indirect cost rate. (uky.edu)
- in the "Indirect Cost Rate Proposal (ICR) Checklist for First Time NICRA" comments on documentation to be provided by small business to support the proposed indirect cost rate. (usaid.gov)
Funds5
- Cohen, Deborah A., Shin-Yi Wu, and Thomas Farley, Cost-Effective Allocation of Government Funds for Preventing HIV. (rand.org)
- Approves source of cost sharing/matching funds. (uvm.edu)
- Identifies funds to cover project cost overruns. (uvm.edu)
- BaFin raises the funds required to cover its costs from the undertakings it supervises instead. (bafin.de)
- In Eslava and Freixas (2016), we set out to explore a different dimension of credit market imperfections - the need for costly screening to decide on the allocation of funds. (lacea.org)
Organization's2
- Cost allocation is a process of providing relief to shared service organization's cost centers that provide a product or service. (wikipedia.org)
- When the U.S. Agency for International Development (USAID) provides the majority of a non-profit organization's Federal funding, it is the cognizant Federal agency for negotiating the organization's indirect cost rates. (usaid.gov)
Profitability2
- Manage and drive profitability with Oracle Enterprise Performance Management (EPM) Cloud Profitability and Cost Management. (oracle.com)
- It is generally used as a tool for understanding product and customer cost and profitability. (slideshare.net)
Inpatient3
- Hourly rate allocation and inpatient day allocation produce estimates that are not significantly different from weighted service allocation. (ovid.com)
- Hourly rate allocation may be a strong alternative to weighted service allocation for hospital services with a relatively short inpatient stay. (ovid.com)
- The use of inpatient day allocation would likely most closely reflect the indirect cost estimates obtained by the weighted service method. (ovid.com)
Enrollment1
- FTE figures indicate an enrollment of 60,183 students at a cost of $6,362 per student. (ed.gov)
Revenues1
- The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. (biomedcentral.com)
Reduction3
- Control reduction of primary space to satisfy allocation and add volumes dynamically at end of volume processing. (ibm.com)
- The company said its pensions earnings were helped by the successful implementation of its cost reduction programme in the UK. (citywire.co.uk)
- The Trap of "Cost Reduction" Programs. (wiley.com)
Buckets1
- Discussed is how the tradition of the long term policy portfolio with relatively fixed asset categories was at one point ubiquitous in the endowment and foundation World but how now with increased market volatility and the appearance of attractive new asset classes, this tradition of overly rigid allocations and fixed asset buckets is questioned and put into old news. (wiley.com)
Grants3
- This is the second year in succession that the allocation for grants to improve or adapt the private homes of older people and people with a disability has fallen. (fiannafail.ie)
- The Province of Ontario has recognized the importance of the indirect cost recovery on grants awarded by NSERC, SSHRC and CIHR. (lakeheadu.ca)
- For these grants, the Province of Ontario provides to Lakehead University a "Research Infrastructure Envelope Fund" contribution toward the indirect costs associated with administering Federal Council grants. (lakeheadu.ca)
Empirical1
- A further empirical assessment attests high costing quality. (biomedcentral.com)
Variable1
- Inventory holding cost (IHC) is the variable cost of keeping inventory on hand, and is a combination of the costs associated with opportunity costs, storage, taxes, insurance, shrinkage, and other variables. (thefreelibrary.com)
Economics2
- Egalitarian Equivalent Allocations: A New Concept of Economic Equity ," The Quarterly Journal of Economics , Oxford University Press, vol. 92(4), pages 671-687. (repec.org)
- Egalitarian Equivalent Allocations: A New Concept of Economic Equity ," Discussion Papers 174, Northwestern University, Center for Mathematical Studies in Economics and Management Science. (repec.org)
Interventions1
- Multiple tools are available for public use to help estimate the costs to public health programs for different interventions. (cdc.gov)
Joint costs5
- Joint costs are the costs of conducting joint activities that are not identifiable with a particular component of the activity. (mlrpc.com)
- These entities should weigh the cost-benefit to allocating joint costs, especially in primarily fundraising cases in which it might be very difficult to determine the appropriate allocation of these costs. (mlrpc.com)
- Joint costs should be allocated between fundraising and the appropriate program or management and general function. (mlrpc.com)
- FASB ASC 958-720-55-2 includes a flowchart that depicts a decision tree for helping to determine whether not-for-profit entities have joint activities and, if so, how joint costs should be allocated. (mlrpc.com)
- The joint costs of purchasing and processing the crude vegetable oil were $96,000. (transtutors.com)
Transparency1
- Put power in the hands of those that can affect change and gain buy-in from business users through transparency to shared cost allocations. (oracle.com)
Succession1
- Thus, the dominant species are able to decrease the allocation of the photosynthetic N fraction to carboxylation and bioenergetics during forest succession. (frontiersin.org)
Measures2
- What is meant by this are any costs arising as a result of the execution of enforcement measures, especially coercive penalty payments, and the imposition of fines where administrative offences are committed. (bafin.de)
- National IFAs Origen and Positive Solutions have eradicated losses thanks to the impact of cost-saving measures, parent Aegon has reported. (citywire.co.uk)
Simplify1
- Maximize and simplify the allocation of your existing resources. (dell.com)
Centers1
- In turn, the associated expense is assigned to internal clients' cost centers that consume the products and services. (wikipedia.org)
Expenditure1
- BaFin covers its expenditure entirely through its own cost allocations, fees and reimbursements. (bafin.de)
Calculate2
- A review of tools to calculate the cost of health conditions and common health risk factors. (cdc.gov)
- The results were then used to calculate regional allocations (regional office and countries) for all six regional budgets. (who.int)
Budgeting1
- budgeting and cost allocation. (iso.org)
Optimal1
Direct16
- Direct costs - are those that can be associated specifically to a final cost objective. (wikipedia.org)
- These activities can be attributed to your Direct Costs for purposes of expense reimbursement. (wikipedia.org)
- o The transaction is treated consistently with regard to direct/indirect cost purposes. (uvm.edu)
- Provides local oversight for federal costing regulations issues such as correct identification of costs as direct or indirect costs. (uvm.edu)
- The costs that can exactly be attributed a particular product made by the company are called direct costs. (tutorteddy.com)
- The direct costs are clearly defined for a particular product. (tutorteddy.com)
- The amount of direct costs associated with a product can be easily calculated. (tutorteddy.com)
- Many costs, however, are not discretely direct or indirect and may appear in either category, depending on the circumstances. (uky.edu)
- Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect costs. (uky.edu)
- Where the University treats a particular type of cost as a direct cost on sponsored agreements, all costs incurred for the same purpose in like circumstances must be treated as direct costs for all activities of the institution. (uky.edu)
- OMB Circular A-21: Cost Principles for Educational Institutions states "Direct costs are those costs that can be identified specifically with a particular sponsored project, an instructional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. (uky.edu)
- In both cases, the objective is to subsidise the screening activity, either of the PDB if direct lending is chosen, or of financial intermediaries, and both imply a cost due to the distortion associated with taxes. (lacea.org)
- The contractor provides EPA with a site specific allocation of the cost and EPA treats them as direct costs. (epa.gov)
- For example, one product might take more time in one expensive machine than another product, but since the amount of direct labor and materials might be the same, the additional cost for the use of the machine would not be recognised when the same broad 'on-cost' percentage is added to all products. (slideshare.net)
- The cost of conducting research at a Canadian university such as Lakehead includes not only the direct costs of the project but also a range of indirect costs. (lakeheadu.ca)
- However, it should be noted that this contribution falls well below the full indirect costs (excluding capital costs and faculty time) which have been estimated by the Canadian Association of University Business Officers to be at least 50% of direct costs. (lakeheadu.ca)
Maximize2
- Maximize profit potential and gain control of costs by understanding the root cause of costs and revenue. (oracle.com)
- Maximize profit and/or minimize costs through quick assumption changes, and get actionable performance information to line-of-business (LOB) leaders. (oracle.com)
