Difference between revisions of "Budgeted indirect-cost rate"
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==Definitions== | ==Definitions== | ||
According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | ||
| − | [[Budgeted indirect-cost rate]]. Budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base. | + | :[[Budgeted indirect-cost rate]]. Budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base. |
:[[Budgeted indirect-cost rate]]. Budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base. | :[[Budgeted indirect-cost rate]]. Budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base. | ||
[[Category: Accounting]][[Category:Articles]] | [[Category: Accounting]][[Category:Articles]] | ||
Revision as of 19:30, 10 July 2020
Budgeted indirect-cost rate is budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Budgeted indirect-cost rate. Budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base.
- Budgeted indirect-cost rate. Budgeted annual indirect costs in a cost pool divided by the budgeted annual quantity of the cost allocation base.
