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Dual overhead rate : ウィキペディア英語版 | Dual overhead rate
Dual Overhead Rate Recovery is used in construction contracting as a costing equation for bidding a project, costing an existing project or allocating corporate overhead to multiple divisions of construction work. It relies on banking information and regression analysis. It produces two rates, 1) Labor / Equipment Rate 2) Material / Subcontract Rate. This equation produces a percentage allocation of each class of cost. This is the cost of overhead to manage. ==See also==
*Fails Management Institute (FMI) *Emol "Doc" Fails
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Dual overhead rate」の詳細全文を読む
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