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Dual overhead rate

From Wikipedia, the free encyclopedia

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 produces two rates, 1) Labor / Equipment Rate 2) Material / Subcontract Rate. This equation produces a percentage allocation of each class of cost.[1]

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  • Allocating Support Costs using the Single Rate Method
  • Management and Cost Accounting: Professor Cooperberg (Lecture 6 - 04/16/2014)
  • How to Allocate Support Costs using the Dual Rate Method

Transcription

References

  1. ^ Steven Cohan (2018). Business Principles for Landscape Contracting. Taylor & Francis. pp. 70–75. ISBN 9781351847087.
This page was last edited on 19 March 2023, at 02:39
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