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1 Direct Cost https://store.theartofservice.com/the-direct-cost-toolkit.html

2 Cloud storage Advantages 1 Organizations can choose between off- premise and on-premise cloud storage options, or a mixture of the two options, depending on relevant decision criteria that is complementary to initial direct cost savings potential; for instance, continuity of operations (COOP), disaster recovery (DR), security (PII, HIPPA, SARBOX, IA/CND), and records retention laws, regulations, and policies. https://store.theartofservice.com/the-direct-cost-toolkit.html

3 Cost accounting Classification of costs 1 By Nature or Traceability:Direct Costs and Indirect Costs. Direct Costs are Directly attributable/traceable to Cost Object. Direct costs are assigned to Cost Object. Indirect Costs are not directly attributable/traceable to Cost Object. Indirect costs are allocated or apportioned to cost objects. https://store.theartofservice.com/the-direct-cost-toolkit.html

4 Cost accounting Activity-based costing 1 By contrast, standard cost accounting typically determines so-called indirect and overhead costs simply as a percentage of certain direct costs, which may or may not reflect actual resource usage for individual items. https://store.theartofservice.com/the-direct-cost-toolkit.html

5 Cost accounting Lean accounting 1 simple summary direct costing of the value streams https://store.theartofservice.com/the-direct-cost-toolkit.html

6 Consolidation (business) Accounting treatment (US GAAP) 1 Regardless of the method of acquisition; direct costs, costs of issuing securities and indirect costs are treated as follows: https://store.theartofservice.com/the-direct-cost-toolkit.html

7 Consolidation (business) Accounting treatment (US GAAP) 1 Direct costs, Indirect and general costs: the acquiring company expenses all acquisition related costs as they are incurred. https://store.theartofservice.com/the-direct-cost-toolkit.html

8 Management accounting Activity-based costing (ABC) 1 For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost. https://store.theartofservice.com/the-direct-cost-toolkit.html

9 Diffusion of innovations - Benefits vs. Costs 1 Indirect costs may also be social, such as social conflict caused by innovation Marketers are particularly interested in the diffusion process as it determines the success or failure of a new product https://store.theartofservice.com/the-direct-cost-toolkit.html

10 Spam (electronic) - Cost-benefit analyses 1 There are the direct costs, as well as the indirect costs borne by the victims—both those related to the spamming itself, and to other crimes that usually accompany it, such as financial theft, identity theft, data and intellectual property theft, virus and other malware infection, child pornography, fraud, and deceptive marketing. https://store.theartofservice.com/the-direct-cost-toolkit.html

11 Spam (electronic) - Cost-benefit analyses 1 There are three problems with this logic: first, the rate of reimbursement they could credibly budget is not nearly high enough to pay the direct costs, second, the human cost (lost mail, lost time, and lost opportunities) is basically unrecoverable, and third, spammers often use stolen bank accounts and credit cards to finance their operations, and would conceivably do so to pay off any fines imposed. https://store.theartofservice.com/the-direct-cost-toolkit.html

12 Aerial advertising - Advertisements employing balloons 1 Advertising can be carried on the envelope of a conventional hot air balloon, or the envelope can be constructed into a specific shape to advertise a product. Research from the United States suggests that the direct cost of balloon advertising "per thousand opportunities to see" is lower than for newspapers, posters, radio or television. https://store.theartofservice.com/the-direct-cost-toolkit.html

13 Routing - Distance vector algorithms 1 When a node first starts, it only knows of its immediate neighbours, and the direct cost involved in reaching them https://store.theartofservice.com/the-direct-cost-toolkit.html

14 Geotechnical engineering 1 after giving due consideration to the nature of the ground being improved and the type and sensitivity of the structures being built, ground improvement often reduces direct costs and saves time. https://store.theartofservice.com/the-direct-cost-toolkit.html

15 Reliability engineering - Reliability engineering vs safety engineering 1 due to high repair times or due to unexpected demands for non-stocked spares) and many other indirect costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

16 Space-based solar power - Dealing with launch costs 1 For comparison, the direct cost of a new coal or nuclear power plant ranges from $3 billion to $6 billion per GW (not including the full cost to the environment from CO2 emissions or storage of spent nuclear fuel, respectively); another example is the Apollo missions to the Moon cost a grand total of $24 billion (1970s' dollars), taking inflation into account, would cost $140 billion today, more expensive than the construction of the International Space Station. https://store.theartofservice.com/the-direct-cost-toolkit.html

17 Total cost of ownership 1 Total cost of ownership (TCO) is a financial estimate intended to help buyers and owners determine the direct and indirect costs of a product or system. It is a management accounting concept that can be used in full cost accounting or even ecological economics where it includes social costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

18 Hypertension - Economics 1 The American Heart Association estimated the direct and indirect costs of high blood pressure in 2010 as $76.6 billion https://store.theartofservice.com/the-direct-cost-toolkit.html

19 Simulation - Digital Lifecycle 1 These benefits range from direct cost issues such as reduced prototyping and shorter time-to-market, to better performing products and higher margins https://store.theartofservice.com/the-direct-cost-toolkit.html

20 MyCityDeal - Collective buying business model 1 Collective buying allows for direct cost savings, both for the consumer as well as the business https://store.theartofservice.com/the-direct-cost-toolkit.html

21 Obesity - Economic impact 1 The total annual direct cost of overweight and obesity in Australia in 2005 was A$21 billion https://store.theartofservice.com/the-direct-cost-toolkit.html

22 Autism - Management 1 Treatment is expensive; indirect costs are more so https://store.theartofservice.com/the-direct-cost-toolkit.html

23 Alzheimer's disease - Social costs 1 AD-associated costs include direct medical costs such as nursing home care, direct nonmedical costs such as in-home day care, and indirect costs such as lost productivity of both patient and caregiver https://store.theartofservice.com/the-direct-cost-toolkit.html

24 Alzheimer's disease - Caregiving burden 1 Direct and indirect costs of caring for an Alzheimer's patient average between $18,000 and $77,500 per year in the United States, depending on the study. https://store.theartofservice.com/the-direct-cost-toolkit.html

25 Intellectual disability - Society and culture 1 Of that $1,014,000, about 14% is due to increased medical expenses (not including what is normally incurred by the typical person), 10% is due to direct non-medical expenses, such as the excess cost of special education compared to standard schooling, and 76% is indirect costs accounting for reduced productivity and shortened lifespans https://store.theartofservice.com/the-direct-cost-toolkit.html

26 Energy demand management - Operation 1 One approach would be to add external costs to the direct costs of the supplier as a tax (internalisation of external costs) https://store.theartofservice.com/the-direct-cost-toolkit.html

27 Hybrid electric vehicle - Hybrid premium and showroom cost parity 1 Traditional economy vehicles may result in a lower direct cost for many users (before consideration of any externality). https://store.theartofservice.com/the-direct-cost-toolkit.html

28 World War I - Health and economic effects 1 Australia received ₤5,571,720 war reparations, but the direct cost of the war to Australia had been ₤376,993,052, and, by the mid-1930s, repatriation pensions, war gratuities, interest and sinking fund charges were ₤831,280,947 https://store.theartofservice.com/the-direct-cost-toolkit.html

29 Parkinson's disease - Cost 1 Indirect costs are high, due to reduced productivity and the burden on caregivers https://store.theartofservice.com/the-direct-cost-toolkit.html

30 Fossil-fuel power station - Alternatives to fossil fuel power plants 1 Generally, the cost of electrical energy produced by non fossil fuel burning power plants is greater than that produced by burning fossil fuels. This statement however only includes the cost to produce the electrical energy and does not take into account indirect costs associated with the many pollutants created by burning fossil fuels (e.g. increased hospital admissions due respiratory diseases caused by fine smoke particles). https://store.theartofservice.com/the-direct-cost-toolkit.html

31 Chronic disease - Economic impact 1 Obesity results in significant health care spending and indirect costs, as illustrated by a recent study from the Texas comptroller reporting that obesity alone cost Texas businesses an extra $9.5 billion in 2009, including more than $4 billion for health care, $5 billion for lost productivity and absenteeism, and $321 million for disability.Texas Comptroller of Public Accounts “Gaining Costs, Losing Time: The Obesity Crisis in Texas” https://store.theartofservice.com/the-direct-cost-toolkit.html

32 Infant mortality - Cultural 1 Failure to register is mainly due to the potential loss of time and money and other indirect costs to the family https://store.theartofservice.com/the-direct-cost-toolkit.html

33 Schizophrenia - Society and culture 1 In the United States, the cost of schizophrenia—including direct costs (outpatient, inpatient, drugs, and long-term care) and non-health care costs (law enforcement, reduced workplace productivity, and unemployment)—was estimated to be $62.7 billion in 2002. The A Beautiful Mind (book)|book and A Beautiful Mind (film)|film A Beautiful Mind chronicles the life of John Forbes Nash, a Nobel Prize-winning mathematician who was diagnosed with schizophrenia. https://store.theartofservice.com/the-direct-cost-toolkit.html

34 Deceased - Society and culture 1 For many impoverished families, the indirect costs and burden of filing for a death lead to a more appealing, unofficial, local, cultural burial, which in turn raises the debate about inaccurate mortality rates. https://store.theartofservice.com/the-direct-cost-toolkit.html

35 Migraine - Society and culture 1 including $15 billion in indirect costs, of which missed work is the greatest component https://store.theartofservice.com/the-direct-cost-toolkit.html

36 Invasive species - Costs 1 Economic costs from invasive species can be separated into direct costs through production loss in agriculture and forestry, and management costs https://store.theartofservice.com/the-direct-cost-toolkit.html

37 Type 1 diabetes - Economics 1 In the US in 2008, about one million people were diagnosed with type 1 diabetes. The disease was estimated to cause $10.5 billion in annual medical costs ($875 per month per diabetic) and an additional $4.4 billion in indirect costs ($366 per month per person with diabetes). https://store.theartofservice.com/the-direct-cost-toolkit.html

38 CPU cache - Current research 1 Early cache designs focused entirely on the direct cost of cache and RAM and average execution speed. https://store.theartofservice.com/the-direct-cost-toolkit.html

39 Economics of education - Investment costs 1 However, measuring the spending this way alone greatly underestimates the costs because a more subtle form of costs is completely overlooked: the opportunity cost of forgone wages as students cannot work while they study. It has been estimated that the total costs, including opportunity costs, of education are as much as double the direct costs.Kendrick, J.,1976. ‘’The Formation and Stocks of Total Capital.’’ Columbia University Press, New York. https://store.theartofservice.com/the-direct-cost-toolkit.html

40 Global public good - Challenges to the traditional definition 1 Many of the challenges to traditional definitions have to do with how to handle externalities, which pose fundamental economic policy problems when individuals, households, governments or firms do not include, in their total cost accounting, the indirect costs of or the benefits from their Financial transaction|economic transactions.Helbling, Thomas (2010) https://store.theartofservice.com/the-direct-cost-toolkit.html

41 Fall of Rome - 313–376; the fragile state. Abuse of power, frontier warfare, rise of Christianity 1 Limitanei|Frontier troops were often given land rather than pay; as they farmed for themselves, their direct costs diminished, but so did their effectiveness and the stimulus to the local economy that their pay supplied https://store.theartofservice.com/the-direct-cost-toolkit.html

42 Education in Africa - Disparity in Education 1 Economic poverty plays a key role when it comes to coping with direct costs such as tuition fees, cost of textbooks, uniforms, transportation and other expenses https://store.theartofservice.com/the-direct-cost-toolkit.html

43 Solar power satellite - Dealing with launch costs 1 For comparison, the direct cost of a new coal[http://www.netl.doe.gov/technologies/coalpow er/cctc/ccpi/pubs/2006_program_update.pdf] or nuclear power plant ranges from $3 billion to $6 billion per GW (not including the full cost to the environment from CO2 emissions or storage of spent nuclear fuel, respectively); another example is the Project Apollo|Apollo missions to the Moon cost a grand total of $24 billion (1970s' dollars), taking inflation into account, would cost $140 billion today, more expensive than the construction of the International Space Station. https://store.theartofservice.com/the-direct-cost-toolkit.html

44 Group purchasing organization - Non-strategic, or indirect spend horizontal market GPO 1 A horizontal indirect spend GPO succeeds in reducing procurement costs by aggregating the demand for non-strategic, or indirect cost supplies and services used by a broad horizontal market spectrum of member client organizations by consolidating purchasing power and establishing contracts to achieve preferred pricing, terms, and service standards. https://store.theartofservice.com/the-direct-cost-toolkit.html

45 Optical time domain reflectometer - Description 1 Fiber failures can be very expensive, both in terms of the direct cost of repair, and consequential loss of service. https://store.theartofservice.com/the-direct-cost-toolkit.html

46 Financial management for IT services - IT accounting 1 Direct costs: Any cost expenses which are directly attributed to one single or specific service or customer. A typical example would be the purchase of a dedicated server which cannot be shared and is needed to host a new application for a specific service or customer. https://store.theartofservice.com/the-direct-cost-toolkit.html

47 Financial management for IT services - IT accounting 1 Indirect costs: One specific service provision which cost needs to be distributed in between several customers in a fair breakdown. A fair example is the cost associated to overall Local Area Network on which every customer are connected to. Breakdown could be done using total amount of users per customer or total amount of bandwidth usage per customer to accurately distribute the cost of providing this service. https://store.theartofservice.com/the-direct-cost-toolkit.html

48 Damages - Incidental and consequential losses 1 Incidental losses include the costs needed to remedy problems and put things right. The largest element is likely to be the reinstatement of property damage. Take for example a factory which was burnt down by the negligence of a contractor. The claimant would be entitled to the direct costs required to rebuild the factory and replace the damaged machinery. https://store.theartofservice.com/the-direct-cost-toolkit.html

49 Medical malpractice - The case for medical liability reform 1 Malpractice has both direct and indirect costs, including defensive medicine. According to the American Medical Association, defensive medicine increases health systems costs by between $84 and $151 billion each year. Studies place the direct and indirect costs of malpractice between 5% and 10% of total U.S. medical costs, as described below:[http://www.bloomberg.com/apps/ne ws?pid=20601087sid=az9qxQZNmf0o Bloomberg-Malpractice Lawsuits are Red Herring in Obama Plan] https://store.theartofservice.com/the-direct-cost-toolkit.html

50 Health economics - Economic evaluation in Germany and in the United Kingdom 1 health service use, patient co-payments and out of pocket expenses), indirect costs (the value of lost productivity from time off work due to illness), and intangible costs (the 'disvalue' to an individual of pain and suffering) https://store.theartofservice.com/the-direct-cost-toolkit.html

51 Whole-life cost - Project appraisal 1 Whole-life costing is a key component in the economic appraisal associated with evaluating asset acquisition proposals. An economic appraisal is generally a broader based assessment, considering benefits and indirect or intangible costs as well as direct costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

52 Oil refinery - Corrosion problems and prevention 1 The corrosion-related direct costs in the U.S https://store.theartofservice.com/the-direct-cost-toolkit.html

53 Environmental full cost accounting 1 It is a conventional method of cost accounting that traces direct costs and allocates indirect costs https://store.theartofservice.com/the-direct-cost-toolkit.html

54 Environmental full cost accounting - Concepts 1 #Accounting for overhead and indirect costs https://store.theartofservice.com/the-direct-cost-toolkit.html

55 Environmental full cost accounting - Overhead and indirect costs 1 Environmental costs as indirect costs include the full range of costs throughout the life-cycle of a product (Life cycle assessment), some of which even do not show up in the firm's bottom line https://store.theartofservice.com/the-direct-cost-toolkit.html

56 Microeconomics - Traditional marginalism 1 Note that fixed costs are fixed only in their aggregate amounts, and vary with output in their amount per unit, while direct costs vary in their aggregate amount as output varies, as well as—ordinarily, at least—in their amount per unit. https://store.theartofservice.com/the-direct-cost-toolkit.html

57 Microeconomics - Traditional marginalism 1 He explains that if the law of diminishing returns holds that output per unit of variable factor falls as total output rises, and that if the prices of the factors remain constant—then average direct costs increase with output https://store.theartofservice.com/the-direct-cost-toolkit.html

58 Management accounting in supply chains - Cross-company activity-based costing 1 Activity-based costing is a model to assign indirect costs into direct ones.Drucker, P https://store.theartofservice.com/the-direct-cost-toolkit.html

59 Berlin Wall 1 The direct cost of manpower losses to East Germany (and corresponding gain to the West) has been estimated at $7billion to $9billion, with East German party leader Walter Ulbricht later claiming that West Germany owed him $17billion in compensation, including reparations as well as manpower losses https://store.theartofservice.com/the-direct-cost-toolkit.html

60 Application Portfolio Management - Total Cost of Ownership (TCO) 1 Total Cost of Ownership is a way to calculate what the application will cost over a defined period of time. In a TCO model, costs for hardware, software, and labor are captured and organized into the various application life cycle stages. An in depth TCO model helps management understand the true cost of the application as it attempts to measure build, run/support, and indirect costs. Many large consulting firms have defined strategies for building a complete TCO model. https://store.theartofservice.com/the-direct-cost-toolkit.html

61 Alternative compensation system - Artistic Freedom Voucher 1 The assumptions made are that in the low end direct costs to the public of copyrighted material would be reduced around 20 percent while in the high end all the way up to 60 percent https://store.theartofservice.com/the-direct-cost-toolkit.html

62 Nationwide Series - History 1 24, p32 In addition to the direct cost of sponsorship, Nationwide has made an additional commitment of between $4 million and $5 million in advertisement buys on ESPN. https://store.theartofservice.com/the-direct-cost-toolkit.html

63 US defense budget - Emergency and supplemental spending 1 Some experts estimate the indirect costs will eventually exceed the direct costs.[http://www.csbaonline.org/4Publicati ons/PubLibrary/R.20081215.Cost_of_the_ Wars_i/R.20081215.Cost_of_the_Wars_i.p df Center for Strategic and Budgetary Assessments-Cost of the Iraq Afghanistan Wars Through 2008] As of June 2011, the total cost of the wars was approximately $3.7 trillion. https://store.theartofservice.com/the-direct-cost-toolkit.html

64 Commission to Inquire into Child Abuse - 2002 Compensation deal and the question of blame 1 Given that Catholic Orders insisted on educating all the children in question, it unfairly imposes indirect costs on non- Catholic or non-Christian taxpayers. https://store.theartofservice.com/the-direct-cost-toolkit.html

65 Fixed cost 1 In economics, 'fixed costs', 'indirect costs' or 'overheads' are business expenses that are not dependent on the level of goods or services produced by the business. They tend to be time-related, such as salaries or rents being paid per month, and are often referred to as overhead costs. This is in contrast to variable costs, which are volume-related (and are paid per quantity produced). https://store.theartofservice.com/the-direct-cost-toolkit.html

66 Downmass - Propellant transfer 1 :Indirect costs considered in developing the CPS architecture include licensing requirements associated with International Traffic in Arms Regulations (ITAR) and the Federal Aviation Administration (FAA) commercial launch and entry licensing requirements https://store.theartofservice.com/the-direct-cost-toolkit.html

67 Hedge funds - Systemic risk 1 (As it happens, no financial assistance was provided to LTCM by the US Federal Reserve, so there was no direct cost to US taxpayers, but a large bailout had to be mounted by a number of financial institutions.) https://store.theartofservice.com/the-direct-cost-toolkit.html

68 Masters of Business Administration - MBA program rankings 1 MBA alumni are asked about their salary, the tuition fees of their MBA program and other direct costs as well as opportunity costs involved https://store.theartofservice.com/the-direct-cost-toolkit.html

69 Security theater - Disadvantages 1 The direct costs of security theater may be lower than that of more elaborate security measures. However, it may divert portions of the budget for effective security measures without resulting in an adequate, measurable gain in security. In many cases, intrusive security theater measures also create secondary negative effects whose real cost is hard to quantify and likely to dwarf the direct expenses. https://store.theartofservice.com/the-direct-cost-toolkit.html

70 Turnover (employment) - Costs 1 Direct costs relate to the leaving costs, replacement costs and transitions costs, and indirect costs relate to the loss of production, reduced performance levels, unnecessary overtime and low morale https://store.theartofservice.com/the-direct-cost-toolkit.html

71 Low latency trading - Market making 1 Menkveld (2010): \Does algorithmic trading improve liquidity?, Journal of Finance this renewed competition among liquidity providers causes reduced effective market spreads, and therefore reduced indirect costs for final investors. https://store.theartofservice.com/the-direct-cost-toolkit.html

72 Bozeman Campus, Montana State University, USA - Resurgence and retrenchment under Tietz 1 Tietz's major goal, increasing research funding, was greatly helped by a 1981 decision of the legislature to refund indirect cost payments back to the university https://store.theartofservice.com/the-direct-cost-toolkit.html

73 Multifunction printer - Software development kits 1 In addition to specific software packages, many vendors also provide the ability for the user to develop software to communicate with the MFP through a Software Development Kit. Different vendors have different licensing models, from completely closed proprietary systems (often with large costs involved) to open strategies with no direct cost involved. https://store.theartofservice.com/the-direct-cost-toolkit.html

74 Budget management - Classification of costs 1 # By Nature or Traceability:Direct Costs and Indirect Costs. Direct Costs are Directly attributable/traceable to Cost Object. Direct costs are assigned to Cost Object. Indirect Costs are not directly attributable/traceable to Cost Object. Indirect costs are allocated or apportioned to cost objects. https://store.theartofservice.com/the-direct-cost-toolkit.html

75 Project management triangle - Cost 1 Tools used in cost are, risk management, cost contingency, cost escalation, and indirect costs https://store.theartofservice.com/the-direct-cost-toolkit.html

76 Activity-based costing 1 'Activity-based costing' ('ABC') is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead (business)|overhead) into direct costs compared to conventional costing. https://store.theartofservice.com/the-direct-cost-toolkit.html

77 Activity-based costing - Historical development 1 Traditionally, cost accountants had arbitrarily added a broad percentage of analysis into the indirect cost.Y [ http://www.managementaccountancy.com/ 2009/05/overhead-cost-allocation/ Overhead cost allocation] https://store.theartofservice.com/the-direct-cost-toolkit.html

78 Activity-based costing - Historical development 1 However, as the percentages of indirect or overhead costs rose, this technique became increasingly inaccurate, because indirect costs were not caused equally by all products https://store.theartofservice.com/the-direct-cost-toolkit.html

79 Activity-based costing - Historical development 1 For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost. https://store.theartofservice.com/the-direct-cost-toolkit.html

80 Activity-based costing - Methodology 1 Direct labour and materials are relatively easy to trace directly to products, but it is more difficult to directly allocate indirect costs to products https://store.theartofservice.com/the-direct-cost-toolkit.html

81 Servicizing - Economic feasibility 1 For example, members of car sharing organisations pay only membership fee and direct costs when using the car (Euro/km travelled), which are often much lower than the costs of car ownership on economic efficiency basis https://store.theartofservice.com/the-direct-cost-toolkit.html

82 Internal Ratings-Based Approach (Credit Risk) - Risk Quantification 1 Loss, when estimating LGD, is economic loss and not accounting loss. This means that all material direct and indirect costs, as well as recoveries, must be discounted back to the point of default. The bank must clearly demonstrate the choice of the discount rate to the supervisor. https://store.theartofservice.com/the-direct-cost-toolkit.html

83 Master of Business Administration - Program rankings 1 MBA alumni are asked about their salary, the tuition fees of their MBA program and other direct costs as well as opportunity costs involved https://store.theartofservice.com/the-direct-cost-toolkit.html

84 Peace and conflict studies - Cost of conflict 1 The approach considers direct costs of conflict, for instance human deaths, expenditure, destruction of land and physical infrastructure; as well as indirect costs that impact a society, for instance migration, humiliation, growth of extremism and lack of civil society. https://store.theartofservice.com/the-direct-cost-toolkit.html

85 Cost of conflict - Methodology 1 The approach considers direct costs of conflict, for instance human deaths, expenditure, destruction of land and physical infrastructure; as well as indirect costs that impact a society, for instance human migration|migration, humiliation, growth of extremism and lack of civil society https://store.theartofservice.com/the-direct-cost-toolkit.html

86 Cost of conflict - Cost of Conflict in the Middle East 1 Lastly, the Cost of Conflict in the Middle East calculates the direct and indirect costs of successive wars in the Middle East https://store.theartofservice.com/the-direct-cost-toolkit.html

87 Cost of conflict - US War on Terror 1 This is because the report takes into account indirect costs such as disability pensions and the price of oil https://store.theartofservice.com/the-direct-cost-toolkit.html

88 Islands of automation 1 Davenport (1998) argued that islands of automation create indirect costs for firms with fragmented systems.That is, if a company's system is fragmented, its business is fragmented. What is more, islands of automation leads to a decrease of productivity, efficiency and customer responsiveness. ERP systems provide solution to this problem. https://store.theartofservice.com/the-direct-cost-toolkit.html

89 Overhead (business) 1 The term overhead is usually used when grouping expenses that are necessary to the continued functioning of the business but cannot be immediately associated with the products or services being offered (i.e.,do not directly generate profit (accounting)|profits).[http://www.pmhut.com/p mo-and-project-management-dictionary PMO and Project Management Dictionary] Closely related accountancy|accounting concepts are fixed costs and variable costs as well as indirect costs and direct costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

90 Sabotage - Etymology 1 The project was delayed a year, and the direct cost of the damage estimated at $2 million CAD https://store.theartofservice.com/the-direct-cost-toolkit.html

91 Campaign finance reform - Voting with dollars 1 Lessig (2011, p. 269) notes that the cost of this is tiny relative to the cost of corporate welfare, estimated at $100 billion in the 2012 US federal budget. However, this considers only direct subsidies identified by the Cato Institute. It ignores tax loopholes and regulatory and trade decisions, encouraging business mergers and other activities that can stifling competition, creativity and economic growth; the direct subsidies can be a tiny fraction of these indirect costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

92 Safety management systems - Description of SMS 1 There is an implied moral obligation placed on an employer to ensure that work activities and the place of work to be safe, there are legislative requirements defined in just about every jurisdiction on how this is to be achieved and there is a substantial body of research which shows that effective safety management (which is the reduction of risk in the workplace) can reduce the financial exposure of an organisation by reducing direct and indirect costs associated with accident and incidents. https://store.theartofservice.com/the-direct-cost-toolkit.html

93 Income statement - Operating section 1 ** 'Cost of Goods Sold (COGS) / Cost of Sales' - represents the direct costs attributable to goods produced and sold by a business (manufacturing or merchandizing). It includes material costs, direct labour, and overhead costs (as in absorption costing), and excludes operating costs (period costs) such as selling, administrative, advertising or RD, etc. https://store.theartofservice.com/the-direct-cost-toolkit.html

94 Law of value - Conceptual criticism 1 insofar as they refer to reproducible goods) are again reducible to direct and indirect costs in human labour time https://store.theartofservice.com/the-direct-cost-toolkit.html

95 Blood transfusion - Inefficacy 1 Many physicians have adopted a so-called restrictive protocol - whereby transfusion is held to a minimum - due in part to the noted uncertainties surrounding storage lesion, in addition to the very high direct and indirect costs of transfusions, along with the increasing view that many transfusions are inappropriate or use too many RBC units.[http://www.patientsafetysummit.org/_assets/doc uments/Action%20Plan%20- %20RBC%20Overuse%20- %20January%2013,%202013.pdf ] Of course, restrictive protocol is not an option with some especially vulnerable patients who may require the best possible efforts to rapidly restore tissue oxygenation. https://store.theartofservice.com/the-direct-cost-toolkit.html

96 Indirect costs 1 'Indirect costs' are costs that are not directly accountable to a cost object (such as a particular project, facility, function or product). Indirect costs may be either fixed or variable. Indirect costs include administration, personnel and security costs. These are those costs which are not directly related to production. Some indirect costs may be overhead (business)|overhead. But some overhead costs can be directly attributed to a project and are direct costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

97 Indirect costs 1 There are two types of indirect costs. One are the fixed indirect costs which contains activities or costs that are fixed for a particular project or company like transportation of labor to the working site, building temporary roads, etc. The other are recurring indirect costs which contains activities that repeat for a particular company like maintenance of records or payment of salaries. https://store.theartofservice.com/the-direct-cost-toolkit.html

98 Indirect costs - Indirect vs direct costs 1 10S-90 COST ENGINEERING TERMINOLOGY TCM Framework: General Reference, Association for the Advancement of Cost Engineering International, 2010, Pg 35 Direct costs are those for activities or services that benefit specific projects, for example salaries for project staff and materials required for a particular project https://store.theartofservice.com/the-direct-cost-toolkit.html

99 Indirect costs - Indirect vs direct costs 1 Indirect costs do not vary substantially within certain production volumes or other indicators of activity, and so they may sometimes be considered to be fixed costs.http://www.accountingtools.com/que stions-and-answers/what-are-indirect- costs.html https://store.theartofservice.com/the-direct-cost-toolkit.html

100 Indirect costs - Indirect vs direct costs 1 It is possible to justify the handling of almost any kind of cost as either direct or indirect. Labor costs, for example, can be indirect, as in the case of maintenance personnel and executive officers; or they can be direct, as in the case of project staff members. Similarly, materials such as miscellaneous supplies purchased in bulk—pencils, pens, paper—are typically handled as indirect costs, while materials required for specific projects are charged as direct costs. https://store.theartofservice.com/the-direct-cost-toolkit.html

101 Indirect costs - Examples 1 Be cautious here, because the nature of the cost depends on the industry. For example, fuel cost in a telecom is usually allocated as an indirect cost, while for an airliner it is a direct cost. https://store.theartofservice.com/the-direct-cost-toolkit.html

102 Indirect costs - Costs usually charged directly 1 * Directors Salary (this is usually an indirect cost) https://store.theartofservice.com/the-direct-cost-toolkit.html

103 Indirect costs - Costs usually allocated indirectly 1 * Fuel (it can be a direct cost, f.e. transportation industry) https://store.theartofservice.com/the-direct-cost-toolkit.html

104 Pilot licensing in the United Kingdom - PPL 1 However, subject to national restrictions governing the soliciting of passengers to be carried on board an aircraft operated by a PPL holder, and in addition to several other requirements, a PPL holder may carry passengers who make a pro-rata remunerative contribution toward the direct cost of the aircraft operating costs (NB: the pilot's contribution must be no less than a pro-rata share). https://store.theartofservice.com/the-direct-cost-toolkit.html

105 Certified Research Administrator - Financial Management 1 Candidates are also tested on their knowledge of facility and administrative costs (including indirect costs), indirect cost rates, cost sharing, and fund matching https://store.theartofservice.com/the-direct-cost-toolkit.html

106 Reverse merger - Drawbacks 1 Reverse mergers may have other drawbacks. Private-company CEOs may be naive and inexperienced in the world of publicly traded companies unless they have past experience as an officer or director of a public company. In addition, reverse merger transactions only introduce liquidity to a previously private stock if there is bona fide public interest in the company. A comprehensive investor relations and investor marketing program may be an indirect cost of a reverse merger. https://store.theartofservice.com/the-direct-cost-toolkit.html

107 Patent troll - Effects 1 In 2011, United States business entities incurred $29 billion in direct costs because of patent trolls https://store.theartofservice.com/the-direct-cost-toolkit.html

108 Eastern span replacement of the San Francisco – Oakland Bay Bridge - Reinstatement of original design 1 A compromise was announced on June 24, 2005 by Governor Schwarzenegger. The governor said that he and State Senate President Pro Tempore Don Perata had reached agreement to resurrect plans for the signature span. Cost estimates of the contract deferral expenses and inflation range attributable to the delay have ranged up to $400 million. Direct costs due to cessation of work included some dismantling of temporary structures and their reconstruction upon the subsequent restart. https://store.theartofservice.com/the-direct-cost-toolkit.html

109 Heli-logging - Disadvantages 1 Although there is no direct cost from road construction or expansion, heli-logging incurs high costs. Operation of a helicopter as well as the selection processes and methods increase the cost. The use of a helicopter to transport the stems limits the size and weight of the selected trees more than equipment would using conventional logging. https://store.theartofservice.com/the-direct-cost-toolkit.html

110 Corrosion - Economic impact 1 In 1998, the total annual direct cost of corrosion in the U.S https://store.theartofservice.com/the-direct-cost-toolkit.html

111 Occupational asthma - Compensation 1 The employer not only pays compensation to the employee, but will also have to spend a considerable amount of time and energy and funds for hiring and training new personnel.[http://www.nlm.nih.gov/medlineplu s/ency/article/003443.htm MedlinePlus Medical Encyclopedia: Peak expiratory flow rate] In the United States, it was estimated that the direct cost of occupational asthma in 1996 was $1.2 billion and the indirect cost $0.4 billion, for a total cost of $1.6 billion. https://store.theartofservice.com/the-direct-cost-toolkit.html

112 Brain drain - Eastern Bloc brain drain crisis (1922-1961) 1 The direct cost of labour force losses has been estimated at $7 billion to $9 billion, with East German party leader Walter Ulbricht later claiming that West Germany owed him $17 billion in compensation, including reparations as well as labour force losses https://store.theartofservice.com/the-direct-cost-toolkit.html

113 Campaign finance 1 Political campaigns have many expenditures, such as the cost of travel of candidates and staff, political consulting, and/or the direct costs of communicating with voters. The types and purposes of campaign spending depends on the region. For instance, in the United Kingdom, television advertising is provided to campaigning parties for free and limited by law, while in the United States, it is one of the biggest expenses in the campaign budget, especially for statewide and national campaigns. https://store.theartofservice.com/the-direct-cost-toolkit.html

114 Participatory economy - Critique of markets 1 According to economic theory, if Pigovian taxes are set so that the after-tax cost of the good is equal to the social cost of the good, the direct cost of production plus cost of externalities, then quantities produced will tend toward a socially optimal level https://store.theartofservice.com/the-direct-cost-toolkit.html

115 Prevention through design 1 The annual direct and indirect costs have been estimated to range from $128 billion to $155 billion https://store.theartofservice.com/the-direct-cost-toolkit.html

116 Energy policy of the United States - History 1 Subsidies to fossil fuels totaled approximately $72 billion over the study period, representing a direct cost to taxpayers https://store.theartofservice.com/the-direct-cost-toolkit.html

117 Reconstruction era of the United States - Material devastation of the South in 1865 1 The direct costs to the Confederacy in human capital, government expenditures, and physical destruction from the war totaled $3.3 billion https://store.theartofservice.com/the-direct-cost-toolkit.html

118 Reconstruction era of the United States - Material devastation of the South in 1865 1 Direct costs for the Confederacy are based on the value of the dollar in 1860. https://store.theartofservice.com/the-direct-cost-toolkit.html

119 Exclusionary zoning - Direct cost increases 1 Another means by which exclusionary zoning and related ordinances contribute to the exclusion certain groups is through direct cost impositions on community residents https://store.theartofservice.com/the-direct-cost-toolkit.html

120 Social safety net - Fee waivers, exemptions, and scholarships 1 'Fee waivers and scholarships for schooling' include stipends, school voucher|education vouchers, targeted bursaries, and interventions related to tuition and textbooks. Benefits range from covering the direct costs of uniforms, books, or transport, to compensating for the opportunity costs of students’ time. Programs may be complemented by grants to schools to ensure quality of education. https://store.theartofservice.com/the-direct-cost-toolkit.html

121 Industrial consolidation - Accounting treatment (US GAAP) 1 * Direct costs, Indirect and general costs: the acquiring company expenses all acquisition related costs as they are incurred. https://store.theartofservice.com/the-direct-cost-toolkit.html

122 Earned Income Tax Credit - Cost 1 The direct cost of the EITC to the U.S. federal government was about $56 billion in 2012. https://store.theartofservice.com/the-direct-cost-toolkit.html

123 Corporate amnesia - Cost 1 Firstly, the organization has to continually re-learn its tried-and-tested practice. Induction periods of up to 12 months are typical – and expensive, with direct costs variously calculated at 46% of annual pay for a front-line employee to 240% for a middle manager.Washington-based Corporate Leadership Council, 1998 https://store.theartofservice.com/the-direct-cost-toolkit.html

124 1998 Australian waterfront dispute - Waterfront productivity 1 Together with other problems in the transport chain, this under-performance was not only resulting in higher direct costs to shippers, but also significant indirect costs from delays and unreliability which could have been reduced. Overall, the international benchmarking revealed significant scope for improvement in Australia's performance. https://store.theartofservice.com/the-direct-cost-toolkit.html

125 Executive pay in the United States - Funding compensation 1 Most equity compensation, such as stock options, does not impose a direct cost on the corporation dispensing it https://store.theartofservice.com/the-direct-cost-toolkit.html

126 Youth unemployment in the United Kingdom - Economic 1 Those under 25 years old are entitled to £56.25 a week in Job Seeker's Allowance a lower amount than for over 25s.In economic terms youth unemployment equates to £10m a day in lost productivity and the total direct cost of youth unemployment is £4.7bn a year. Unemployment for over six months while a teenager also increases the chances of an individual being unemployed in adulthood. https://store.theartofservice.com/the-direct-cost-toolkit.html

127 Civilian Inmate Labor Program - Labor programs 1 The regulation states that labor programs benefit the Army and the corrections facilities by supplying a source of labor at no direct cost to the Army, giving meaningful work to inmates and alleviation to overcrowding in nearby corrections facilities and by making use of otherwise unused land and buildings. https://store.theartofservice.com/the-direct-cost-toolkit.html

128 Irritable bowel syndrome - Economics 1 A 2007 study from a managed care organization found that IBS patients incurred average annual direct costs of $5,049 and $406 in out-of-pocket expenses https://store.theartofservice.com/the-direct-cost-toolkit.html

129 Robert-Bourassa generating station - Construction 1 The project was delayed a year, and the direct cost of the damage estimated at $2 million CAD https://store.theartofservice.com/the-direct-cost-toolkit.html

130 Performance-based budgeting - Achieving PBB 1 Many public bodies fail to figure out how much it costs to deliver an output, primarily due to problems with indirect cost allocation https://store.theartofservice.com/the-direct-cost-toolkit.html

131 Net profit - Construction 1 #Gross profit = sales revenue minus cost of sales and other direct costs https://store.theartofservice.com/the-direct-cost-toolkit.html

132 Net profit - Construction 1 #Operating profit = Gross profit minus overheads and other indirect costs https://store.theartofservice.com/the-direct-cost-toolkit.html

133 Urban lumberjacking - Deliberate encouragement by businesses 1 Waste disposal costs are increasing and so some businesses see the deliberate encouragement of this re-use as a means to reduce their own waste stream, and so to reduce their direct costs https://store.theartofservice.com/the-direct-cost-toolkit.html

134 Environmental full-cost accounting 1 'Environmental full-cost accounting' ('EFCA') is a method of cost accounting that traces direct costs and allocates indirect costs Schaltegger, S https://store.theartofservice.com/the-direct-cost-toolkit.html

135 Operating margin 1 It is a measurement of what proportion of a company's revenue is left over, before taxes and other indirect costs (such as rent, bonus, interest, etc.), after paying for variable costs of production as wages, raw materials, etc. A good operating margin is needed for a company to be able to pay for its fixed costs, such as interest on debt. A higher operating margin means that the company has less financial risk. https://store.theartofservice.com/the-direct-cost-toolkit.html

136 Methicillin-resistant Staphylococcus aureus - Public health considerations 1 With these numbers, conservative estimates of the total direct costs of nosocomial infections are above $17billion https://store.theartofservice.com/the-direct-cost-toolkit.html

137 Flu - Society and culture 1 In the United States, influenza is responsible for a total cost of over $10 billion per year, while it has been estimated that a future pandemic could cause hundreds of billions of dollars in direct and indirect costs.[http://www.whitehouse.gov/homelan d/pandemic-influenza.html Statement from President George W https://store.theartofservice.com/the-direct-cost-toolkit.html

138 Cystitis - Society and culture 1 In the United States, urinary tract infections account for nearly seven million office visits, a million emergency department visits, and one hundred thousand hospitalizations every year. The cost of these infections is significant both in terms of lost time at work and costs of medical care. In the United States the direct cost of treatment is estimated at 1.6billionUSD yearly. https://store.theartofservice.com/the-direct-cost-toolkit.html

139 Photorespiration 1 Photorespiration also incurs a direct cost of one Adenosine triphosphate|ATP and one NAD(P)H. https://store.theartofservice.com/the-direct-cost-toolkit.html

140 Irritable bowel - In the US 1 IBS patients incurred average annual direct costs of $5,049 and $406 in out-of- pocket expenses in 2007 https://store.theartofservice.com/the-direct-cost-toolkit.html

141 Rate of adoption - Benefits versus costs 1 Indirect costs may also be social, such as social conflict caused by innovation https://store.theartofservice.com/the-direct-cost-toolkit.html

142 Videotelephony - Major categories 1 Each of the systems has its own advantages and disadvantages, including video|video quality, capital cost, degrees of sophistication, Transmission (telecommunications)|transmission capacity requirements, and Indirect costs|cost of use. https://store.theartofservice.com/the-direct-cost-toolkit.html

143 Videotelephony - Categories by cost and quality of service 1 * Webcam|Web camera videophone and videoconferencing systems that serve as compliments to personal computers, connected to other participants by computer network|computer and VoIP networks –lowest direct cost assuming the users already possess computers at their respective locations https://store.theartofservice.com/the-direct-cost-toolkit.html

144 Effects of the automobile on societies - Costs 1 Consumers often make choices based on those costs, and underestimate the indirect costs of car ownership, insurance and maintenance https://store.theartofservice.com/the-direct-cost-toolkit.html

145 Reconstruction Era - Material devastation of the South in 1865 1 Direct costs for the Confederacy are based on the value of the dollar in 1860. https://store.theartofservice.com/the-direct-cost-toolkit.html

146 Third party logistics - Important issues to think about, before contracting with a 3PL provider 1 Often it is useful to know the direct costs of each product and service, because sometime it makes sense to outsource only some parts of the logistics and leave some products or operating steps untouched because the in- house logistics is able to do better or cheaper than an external provider.Simchi-Levi and Kaminsky, Designing and Managing the Supply Chain: Concepts,Strategies and Case Studies, third edition, McGraw-Hill International Edition, page 252 https://store.theartofservice.com/the-direct-cost-toolkit.html

147 Eastern Bloc emigration and defection - Brain drain 1 The direct cost of manpower losses has been estimated at $7 billion to $9 billion, with East German party leader Walter Ulbricht later claiming that West Germany owed him $17 billion in compensation, including reparations as well as manpower losses https://store.theartofservice.com/the-direct-cost-toolkit.html

148 Human capital flight - Eastern Bloc brain drain crisis (1922-1961) 1 The direct cost of labour force losses has been estimated at $7 billion to $9 billion, with East German party leader Walter Ulbricht later claiming that West Germany owed him $17 billion in compensation, including reparations as well as labour force losses https://store.theartofservice.com/the-direct-cost-toolkit.html

149 TANSTAAFL - Meanings 1 If there appears to be no direct cost to any single individual, there is a social cost https://store.theartofservice.com/the-direct-cost-toolkit.html

150 Lean accounting - Introduction 1 * simple summary direct costing of the value streams https://store.theartofservice.com/the-direct-cost-toolkit.html

151 Lean accounting - Value stream costing 1 Cost and profitability reporting is achieved using Value Stream Costing, a simple summary direct costing of the value streams https://store.theartofservice.com/the-direct-cost-toolkit.html

152 Cost-plus pricing 1 Cost-plus pricing is often used on government contracts (cost-plus contracts) and has been criticized as promoting wasteful expenditures in the form of direct costs, indirect costs, and fixed costs whether related to the production and sale of the product or service or not. These costs are converted to per-unit costs for the product; then a predetermined percentage of these costs is added to provide a profit margin. https://store.theartofservice.com/the-direct-cost-toolkit.html

153 Economic cost 1 Thus, if attending college has a direct cost of $20,000 dollars a year for four years, and the lost wages from not working $25,000 dollars a year, then the total economic cost of going to college would be $180,000 dollars ($20,000 x 4 years + the interest of $20,000 for 4 years + $25,000 x 4 years). https://store.theartofservice.com/the-direct-cost-toolkit.html

154 Kaikaku - Introduction 1 : E.g. the introduction of conventional methods Six Sigma or Total productive maintenance|TPM may be new to the company. The direct cost is relatively small https://store.theartofservice.com/the-direct-cost-toolkit.html

155 Influenza A virus - Annual flu 1 A pandemic, or worldwide outbreak of a new influenza virus, could dwarf this impact by overwhelming our health and medical capabilities, potentially resulting in hundreds of thousands of deaths, millions of hospitalizations, and hundreds of billions of dollars in direct and indirect costs https://store.theartofservice.com/the-direct-cost-toolkit.html

156 Concussions - Epidemiology 1 Due to the lack of a consistent definition, the economic costs of MTBI are not known, but they are estimated to be very high. These high costs are due in part to the large percentage of hospital admissions for head injury that are due to mild head trauma, but indirect costs such as lost work time and early retirement account for the bulk of the costs. These direct and indirect costs cause the expense of mild brain trauma to rival that of moderate and severe head injuries. https://store.theartofservice.com/the-direct-cost-toolkit.html

157 Speciation - The effect of sexual reproduction on species formation 1 The cost of rarity not only involves the costs of failure to find a mate, but also indirect costs such as the cost of communication in seeking out a partner at low population density https://store.theartofservice.com/the-direct-cost-toolkit.html

158 British Transport Police - Route crime 1 Graffiti costs rail firms over £5m a year in direct costs alone[http://www.btp.police.uk/issues/graffi ti.htm BTP: Issues, graffiti (accessed 19 March 2007)] The BTP maintains a graffiti database which holds over 1900 graffiti tags, each unique to an individual. In 2005 BTP sent 569 suspects to court (an increase of 16% on 2004 figures). Surveys show that fear of crime is exacerbated by graffiti. https://store.theartofservice.com/the-direct-cost-toolkit.html

159 British National Formulary - Availability 1 The book is available for purchase and also distributed to healthcare professionals in the UK at no direct cost to them.https://www.evidence.nhs.uk/nhs- evidence-content/bnf NHS workers and healthcare professionals in the HINARI group of developing nations are entitled to free access via MedicinesComplete following registration (requires provision of a name, an address, an email address, and a phone number) https://store.theartofservice.com/the-direct-cost-toolkit.html

160 Albert Gallatin - War of 1812 1 He succeeded in funding the deficit of $69 million by bond issues, and thereby paid the direct cost of the war, which amounted to $87 million https://store.theartofservice.com/the-direct-cost-toolkit.html

161 Absorption costing - Machine hour rate 1 Absorption costing is a means of incorporating a fair share of indirect cost or overheads into the cost of a unit of product or service provided. https://store.theartofservice.com/the-direct-cost-toolkit.html

162 League to Enforce Peace - History 1 For example, in November 1920 it analyzed the annual budgets of the League of Nations to demonstrate that participation in the League of Nations in the coming year would cost the United States exactly one-tenth of one percent of what we spent on armaments during a single year before the war, while it would amount to something like two-thousandth of one per cent of what the direct cost of our belligerency reached in 1918.New York Times: [http://query.nytimes.com/gst/abstract.html?res=FA 0E10F7345910738DDDAB0A94D9415B808EF1D 3 Compares Cost of War and League of Nations, November 22, 1920], accessed January 1, 2011 https://store.theartofservice.com/the-direct-cost-toolkit.html

163 Variable cost 1 For example, variable manufacturing Overhead (business)|overhead costs are variable costs that are indirect costs, not direct costs https://store.theartofservice.com/the-direct-cost-toolkit.html

164 Deinstitutionalization - Reducing costs 1 A process of indirect cost-shifting may have led to a form of re-institutionalisation through the increased use of jail detention for those with mental disorders deemed unmanageable and noncompliant. When laws were enacted requiring communities to take more responsibility for mental health care, necessary funding was often absent, and jail became the default option, being cheaper than psychiatric care. https://store.theartofservice.com/the-direct-cost-toolkit.html

165 War in North-West Pakistan - Economics and Cost of war 1 The government economic institutions of Pakistan referred the conflict as economic terrorism and according to the one Pakistani economist, the indirect and direct cost of the war was around $2.67billion in 2001–02, which raised up to $13.6 billion by 2009–10, projected to rise to $17.8 billion in the current financial year (2010–11) https://store.theartofservice.com/the-direct-cost-toolkit.html

166 Foreign object damage 1 Internationally, FOD costs the aviation industry United States dollar|US$13 billion per year in direct plus indirect costs. The indirect costs are as much as ten times the direct cost value, representing delays, aircraft changes, incurred fuel costs, unscheduled maintenance, and the like. and causes expensive, significant damage to aircraft and parts and death and injury to workers, pilots and passengers. https://store.theartofservice.com/the-direct-cost-toolkit.html

167 Foreign object damage 1 It is estimated that FOD costs major airlines in the United States $26 per flight in aircraft repairs, plus $312 in such additional indirect costs as flight delays, plane changes and fuel inefficiencies. https://store.theartofservice.com/the-direct-cost-toolkit.html

168 Foreign object damage - Studies 1 Here, data was broken into 'Per Flight Direct Costs' and 'Per Flight Indirect Costs' for the top 300 global airports, with detailed footnotes on the supporting data https://store.theartofservice.com/the-direct-cost-toolkit.html

169 Foreign object damage - Studies 1 This earlier effort was ‘The’ first document detailing the direct and indirect cost of FOD that was based on airline maintenance data (the entire document was a single page of https://store.theartofservice.com/the-direct-cost-toolkit.html

170 Foreign object damage - Studies 1 'Per Flight Direct Costs' of $26 are calculated by considering engine maintenance spending, tire replacements, and aircraft body damage. https://store.theartofservice.com/the-direct-cost-toolkit.html

171 Foreign object damage - Studies 1 'Per Flight Indirect Costs' include a total of 31 individual categories: https://store.theartofservice.com/the-direct-cost-toolkit.html

172 Foreign object damage - Studies 1 The study concludes that when these indirect costs are added, then the cost of FOD increases by a multiple of up to 10x. https://store.theartofservice.com/the-direct-cost-toolkit.html

173 Gerhard Casper - Stanford University 1 In 1992, Casper became the ninth president of Stanford University. His concerns as president ranged from resolution of the indirect cost dispute with the federal government to restoration of the campus after the 1989 Loma Prieta earthquake to innovation in curriculum, programs, and physical plant. https://store.theartofservice.com/the-direct-cost-toolkit.html

174 Cost driver 1 The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. https://store.theartofservice.com/the-direct-cost-toolkit.html

175 Cost driver 1 Some examples of indirect costs and their drivers are: indirect costs for maintenance, with the possible driver of this cost being the number of machine hours; or, the indirect cost of handling raw-material cost, which may be driven by the number of orders received; or, inspection costs that are driven by the number of inspections or the hours of inspection or production runs. https://store.theartofservice.com/the-direct-cost-toolkit.html

176 Polyclonal B cell response - Costimulation of B cell by activated T helper cell 1 The B cell gets stimulated, apart from the direct costimulation, by certain growth factors, viz., interleukins Interleukin-2|2, Interleukin-4|4, Interleukin-5|5, and Interleukin-6|6 in a paracrine signalling|paracrine fashion https://store.theartofservice.com/the-direct-cost-toolkit.html

177 Parking - Economics of parking 1 In the graph to the right the value above the line represents the out-of-pocket cost per trip, per person for each mode of transportation, the value below the line accounts for subsidies, environmental impact, social and indirect costs https://store.theartofservice.com/the-direct-cost-toolkit.html

178 History of psychiatric institutions - United States 1 A process of indirect cost-shifting may have led to a form of re-institutionalization through the increased use of jail detention for those with mental disorders deemed unmanageable and noncompliant https://store.theartofservice.com/the-direct-cost-toolkit.html

179 Health care reforms proposed during the Obama administration - Medical malpractice liability costs and tort reform 1 Counting both direct and indirect costs, other studies estimate the total cost of malpractice is linked to between 5% and 10% of total U.S https://store.theartofservice.com/the-direct-cost-toolkit.html

180 Bovine tuberculosis - United Kingdom 1 Indeed, there is even very little evidence of a positive cost benefit to the livestock industry, as few studies have been undertaken on the direct costs of bovine TB to animal production https://store.theartofservice.com/the-direct-cost-toolkit.html

181 Geoffrey Edelsten - Medical career 1 Edelsten's clinics were the first in Australia to Bulk billing|bulk-bill patients to Medicare so that they incurred no direct cost https://store.theartofservice.com/the-direct-cost-toolkit.html

182 Geoffrey Edelsten - Late 1980s and onward 1 The clinics offer extended opening hours, and Bulk billing|bulk-bill patients to Medicare for most services, so that the patient incurs no direct cost https://store.theartofservice.com/the-direct-cost-toolkit.html

183 James Bessen 1 Meurer, he wrote Patent Failure: How Judges, Bureaucrats, and Lawyers Put Innovators at Risk[http://press.princeton.edu/titles/8634. html Princeton University Press (2008)] as well as papers on patent trolls.[http://ssrn.com/abstract=2091210 The Direct Costs from NPE Disputes, Cornell Law Review, v https://store.theartofservice.com/the-direct-cost-toolkit.html

184 Health care reform debate in the United States - Medical malpractice costs and limits on redress (tort) 1 Critics have argued that medical malpractice costs are significant and should be addressed via tort reform. At the same time, a Hearst Newspapers investigation concluded that up to 200,000 people per year die from medical errors and infections in the United States. None of the three major bills under consideration lower recoverable damages in tort suits. Medical malpractice, such as doctor errors resulting in harm to patients, has several direct and indirect costs: https://store.theartofservice.com/the-direct-cost-toolkit.html

185 Health care reform debate in the United States - Medical malpractice costs and limits on redress (tort) 1 Counting both direct and indirect costs, other studies estimate the total cost of malpractice is linked to between 5% and 10% of total U.S https://store.theartofservice.com/the-direct-cost-toolkit.html

186 Autism therapies 1 Treatment is expensive; indirect costs are more so https://store.theartofservice.com/the-direct-cost-toolkit.html

187 For More Information, Visit: https://store.theartofservice.co m/the-direct-cost-toolkit.html https://store.theartofservice.co m/the-direct-cost-toolkit.html The Art of Service https://store.theartofservice.com


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