Absorption costing is a managerial accounting method that captures all costs—both fixed and variable—associated with the manufacture of a particular product.

Harvard’s Indirect Cost Rate, Explained Nearly two months after the Feb. 7 executive order from the National Institute of Health attempting to slash overhead funding, uncertainty persists ...

Manufacturing overhead includes indirect manufacturing costs such as repairs and scrap depreciation. To allocate these costs to your inventory items, divide the manufacturing overhead by an ...

Manufacturing overhead costs include all the indirect costs incurred during the production process. Top companies in the manufacturing industry focus on ways to improve costs, profits, and ...

Manufacturing businesses have costs associated with manufacturing and nonmanufacturing business functions. These costs are directly apportioned to the direct versus indirect costs associated with ...

Cost of goods sold (COGS) includes all of the costs and expenses directly related to the production of goods. COGS excludes indirect costs such as overhead and sales and marketing.

A federal judge on June 20 rejected the National Science Foundation’s move to cap indirect costs related to its research grants at 15%, following similar decisions by other courts. Most universities ...

Jonathan Wosen is STAT’s West Coast biotech & life sciences reporter. You can reach Jonathan on Signal at jwosen.27. Angus Chen covers all issues broadly related to cancer including drugs ...

“A cut to the reimbursement of necessary research costs is a cut to research, plain and simple,” writes Barbara R. Snyder, president of the Association of American Universities.