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| Cost Effectiveness | 1 |
| Cost Estimates | 1 |
| Decision Making | 1 |
| Indirect Costs | 1 |
| Information Management | 1 |
| Information Services | 1 |
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| Operating Expenses | 1 |
| Program Costs | 1 |
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| Bottom Line | 1 |
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Peer reviewedSnyder, Herbert; Davenport, Elisabeth – Bottom Line, 1997
Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…
Descriptors: Cost Effectiveness, Cost Estimates, Decision Making, Indirect Costs
