Research Output

What does it really cost? allocating indirect costs.

  Better managerial control in terms of decision making and understanding the total costs of a system or service result from allocating indirect costs. Allocation requires a three-step process of selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Allocation may be simple, relying on a single base, or activity-based costing (ABC), relying on multiple bases. Contrasts the methods of allocation, and argues that ABC may be more useful for costing electronic services

  • Type:


  • Date:

    31 December 1997

  • Publication Status:


  • Publisher

    MCB University Press

  • DOI:


  • ISSN:


  • Library of Congress:

    HD28 Management. Industrial Management

  • Dewey Decimal Classification:

    658 General management


Snyder, H., & Davenport, E. (1997). What does it really cost? allocating indirect costs. Bottom Line, 10, 158-164.



Activity-based costing; cost accounting; cost allocation;

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