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A base for allocation must first be determined for each type of indirect cost, or cost pool.
Cost pools, where the costs were grouped together, represented a single activity--similar activities were bound together into a cost pool.
Using the cost pool and base, an application rate is determined to allocate the total costs of an indirect cost center to a number of direct cost centers.
Costs related to research activities, affiliated medical schools, bad debts, interest expense, or bond interest, for example, may be present in one hospital's indirect cost pool but not in another.
A cost pool is any grouping of costs to be allocated, and a base, or cost driver, is a criterion upon which the allocation is to be made [ 11].
Similar(52)
During a radiographic examination in a filmless system there are 13 main activities, 3 support activities, and 12 cost pools.
In a film-based system, there are 18 main activities 2 support activities, and 17 cost pools.
The resource drivers assigned the cost of resources to activities (cost pools) and activity drivers assigned the cost of activities to cost objects.
While for some indirect cost pools, such as housekeeping, a fairly accurate and plausible allocation basis can be found (e.g., square footage), many other indirect costs are much more difficult to allocate in a plausible way.
But if you stop there, you know what will happen: healthy people will opt out, leaving behind a high-risk, high-cost pool.
To reduce the number of hybridizations needed and thereby costs, pooling of RNA samples has been proposed or successfully implemented [ 15, 19].
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