Counsel for Air Canada argued that indirect costs
, which are the costs of resources that are used by two or more cost objects (in this case flights), were not avoidable "If a cost is incurred in order to provide multiple products ...
3) Under the new activity-based costing (ABC) system, compute the indirect cost
allocation rates for each of the three activities:
Firstly, the analysis of the cost of lost productivity associated with allergic diseases shows that the indirect cost
, in terms of lost productivity, is higher with caregiver absenteeism than with work days lost due to one's own illness.
In addition, direct nonmedical costs included those costs associated with transportation and included travel costs to and from medical facilities (e.g., outpatient healthcare, emergency care, or hospitalization), whereas indirect costs
were those costs associated with lost productivity or lost work time for caregivers as a result of caring for the child suffering with norovirus illness (Gold, Siegel, Russell, & Weinstein, 1996).
Rather, my argument is that the various critiques of indirect cost
reimbursements have failed to provide any systematic evidence of abuse and waste on a scale that would justify the two-thirds reduction in cost reimbursements entailed by the adoption of the cap.
In addition to the direct costs of hospitalization, emergency care, rehabilitation and cost of illness, indirect costs
related to the loss of productivity and long-term care further increase the overall cost of stroke.
A Transaction Costs Model of Indirect Cost
Measurement of Services
Our literature search reveals that hospitality industry managers, and more specifically mangers in the hotel sector, prefer using traditional CA system when dividing various costs (i.e., direct and indirect costs
) (Kostakis et al., 2011; Pellinen, 2003).
rates are particularly relevant with respect to official federal policy for recovering overhead (F&A) costs incurred by universities while conducting government-sponsored research, and are the topic of much debate between universities and research-sponsoring agencies.
Direct costs sum up to 2750 [euro] (72% of total costs, SD 5852) and indirect costs
to 1063 [euro] (28% of total costs, SD 4067).
of care of low back pain Annual cost (naira) n Mean SD Transportation Respondent 40 17772 13526.12 Accompanying person 11 12938.18 9331.78 Meals Outside Home 13 9738.46 4850.69 Paid Helps 3 34000 19287.3 Total 24495 16837.13 Hours lost per 10.25 6.75 hospital visit Table 4.
Piece and small batch production is characterized by high share of indirect cost
within production total cost.