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Buick, Pontiac and Oldsmobile were collapsed into one division, for instance, to save managerial overhead.
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And local authorities have a knack of sucking up non ringfenced money into their managerial overheads.
In truth, this segment was even more super-profitable than the gross margin analysis revealed, because the business practically ran itself and required little managerial intervention or overheads.
The units of services used will be based upon local costs of services and include allowances for managerial and premises overheads and the costs associated with training and supervision using methods utilised in similar intervention studies [ 32].
This in part because of the genuine expansion needs of universities, and in part because marketisation has raised overhead costs for managerial, PR and advertising departments.
Intervention sessions were costed on the basis of the salary of the trial therapist plus overhead costs (administrative, managerial, and capital).
A cost per-hour was calculated including employer costs (National Insurance and superannuation contributions), overheads (capital, administrative and managerial) [ 19] and supervisor costs.
Cost per hour of contact for therapists and supervising clinical psychologist were based on figures in the Personal Social Services Research Unit volume, 18 taking the midpoint of the relevant scales and including employer costs (national insurance and superannuation contributions) and appropriate overheads (capital, administration, and managerial, including recruitment costs).
Managerial 17.
hovered overhead.
High overhead,.
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