The indirect costs
are linked to production losses resulting from lost productivity due to morbidity.
'Sponsored students are given different allowances that cater for both direct and indirect costs
associated with their studies,' he said.
Many studies report only direct medical costs (i.e., outpatient, inpatient, medications, diagnostic tests, etc.) while ignoring the direct nonmedical costs (i.e., transportation, over-the-counter medications) and indirect costs
(i.e., lost productivity incurred by the caregivers) borne by the patient, caregivers, healthcare system, employers, and society at large.
The sheer magnitude of the research funds at stake under the proposed 10% cap underscores the consequential nature of the issue and signals a misunderstanding of the ways in which indirect costs
are essential to the conduct of biomedical research.
can be four-to-seven times more costly than direct (ASSE, OSHA), but are difficult to identify and quantify: loss of morale, productivity, efficiency, quality, overtime costs, etc.
were calculated by taking the income loss due to absence from work into consideration.
Finally, departments generally have many services that they perform for all services, or indirect costs
, which need to be distributed down to individual services within the department to get an accurate product or service cost (Kaplan & Cooper, 1998).
Our literature search reveals that hospitality industry managers, and more specifically mangers in the hotel sector, prefer using traditional CA system when dividing various costs (i.e., direct and indirect costs
) (Kostakis et al., 2011; Pellinen, 2003).
263A provide additional guidance regarding the required capitalization of certain indirect costs
and the interpretation of Robinson Knife Mfg.
Conversely, government and private funding agencies have suggested that reimbursement for the indirect costs
of sponsored research is subsidizing instruction and other university activities, resulting in the implementation of caps on indirect-cost reimbursements.
Subjects were queried regarding their total direct and indirect costs
for atopic dermatitis care during the past 4 weeks.