A managerial approach to allocating indirect fixed costs in health care organizations

Health Care Manage Rev. 1990 Spring;15(2):43-51. doi: 10.1097/00004010-199001520-00009.


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.

MeSH terms

  • Accounting / methods*
  • Cost Allocation / methods
  • Financial Management / methods*
  • Financial Management, Hospital / methods*
  • United States