Indirect Costs, also known as Facilities and Administrative Costs (F&A) or overhead, are institutional costs that are not specifically allocable to individual sponsored projects but are real costs ...

Costs are direct, indirect, fixed, variable, and semi-variable. Cost allocation methods include standard costing, activity-based costing, and lean accounting. Cost accounting helps managers create ...

CU Boulder’s Federally-Negotiated Indirect Cost (F&A) Rate Agreement includes four types of activities. The activity types of organized research, instruction, and other sponsored activities are ...

The purpose of cost accounting is to determine a company's production costs by examining direct and indirect costs involved in manufacturing the company's products. Fixed costs are one element ...

The obsession with indirect costs and the quest to find the perfect indirect cost ratio has sent foundations and other donors down a dangerous path. Those of us who manage organizations find it to be ...

On February 7, the NIH announced that it would begin capping indirect cost payments for new and existing research grants at 15%.