Budgeted indirect-cost rate

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.