Definicja overhead structure

Co znaczy OVERHEAD STRUCTURE:

An item that defines the rules for the calculation of the values to be posted.

An overhead structure consists of one or more of the following rows:

Base row -

Contains the amount used as a basis for the overhead application

Calculation row -

Contains the overhead percentage rate to be applied to the base row

Totals row -

Contains the sum of the base and overhead amounts

Overhead structures are used in CO-CCA to calculate accrual costs.