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Goldschmidt Yaaqov; Gafni, Amiram
Health Care Management Review: April 1990
Original Article: PDF Only

To allocate indirect fixed costs to the different units in an organization, fixed costs of a supporting service should be charged to the factor that creates the demand for the service (using the dual-rate-charging method) and overhead costs should be charged to the binding constraint of the organization.

© 1990 Aspen Publishers, Inc.