Publications
Publications
- November 1992 (Revised April 1993)
- HBS Case Collection
Accounting for Indirect Costs
By: William J. Bruns Jr.
Abstract
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to production centers, and production centers to products.
Keywords
Citation
Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)