There are strict ratios between staff and children for each age-group, so despite low wages staff salaries are a big proportion of the overheads.
Labour costs now make up a much smaller proportion of most manufacturers' overheads than the cost of raw materials and energy, according to Potočnik.
In particular, they are bottom-up estimates that exclude unpaid overtime and VAT and make assumptions about overheads and proportion of staff-time spent on patient contacts.
The proportion of project implementation costs and overheads (UNICEF's total costs) to total expenditure was around 22%, also a cost effective ratio.
That "cost structure, specifically the proportion of scarce science resources diverted to administrative, overhead, and indirect costs for each laboratory, may be unsustainable in the current budget environment," Friedman concludes.
Local office costs make up the smallest proportion of total costs at 2%, and represent overhead costs which are shared among programs, including rent, computer equipment, stationery, and maintenance.
Necessity has made him a micromanager of overhead.
The benefits of overhead.
The accounting treatment of overhead and capital costs also varies".
3. Live in fear of overhead.
