Finance Business Systems

Research Support - Costing and Pricing

 

Directly Allocated Costs

Directly Allocated Costs are those costs of the service used by the project, where the services are shared by other activities and projects. The projects use of those services is estimated and a standard charge-out rate is applied.

Directly Allocated Costs will be charged by Management Accounting to the Project Ledger Code in line with the contract values.

Directly allocated Costs currently include:-

 

The distinction between directly incurred and directly allocated staff is fully explained on the link below.

Directly incurred and directly allocated costs