There are many inputs related to the production of goods and services, not to mention the associated production costs. These expenses can be divided into different categories. Direct costs and ...

Indirect costs, also known as facilities and administrative (F&A) costs or overhead, are expenses incurred by an organization in support of its overall operations that cannot be easily attributed to a ...

FASB Accounting Standards Codification (ASC) Topic 842, Leases, issued in February 2016, marked a significant overhaul in the financial reporting of long-term leases. Its adoption created many ...

Plastics processors are fortunate to have several options for managing and calculating costs. In part one of this series, we discussed the benefits of a production profit contribution model. This ...

It is important to understand the indirect costs that can be associated with a drug, as well as direct costs. This article was written by Tyler Ballinghoff, PharmD, a clinical pharmacist for ...