A managerial approach to allocating indirect fixed costs in health care organizations.
To allocate indirect fixed costs to the different units in an organization, fixed costs of a supporting service should be charged to the factor that creates the demand for the service (using the dual-rate-charging method) and overhead costs should be charged to the binding constraint of the organization.
Goldschmidt
Y
Y
Leon Recanati Graduate School of Business Administration, Tel Aviv University, Israel.
Gafni
A
A
D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital / Q000379:methods*; D014481:United States