attribute staff salaries and other costs to activity cost pools,
The purpose of the flowcharts was to determine whether there were any other expenditures, such as computing and database costs, which also needed to be captured in the activity cost pools.
Once key activities have been identified, the next step is to apportion library costs to the activity cost pools.
Allocate Staff Salaries and Other Costs to Activity Cost Pools.
Salary costs were allocated to activity cost pools by multiplying the individual salary costs of user services employees by the proportion of time they spent on each activity.