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OVERHEAD
AND G&A CALCULATIONS
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Breuer & Co.'s
Job Cost Accounting system provides for automatic computation of various
types of overhead and G&A, with the ability to have multiple overhead
rates for different cost centers and for different cost categories of
the same job. Examples of multipliers available for computation of burdened
costs:
- Employee fringe
benefits
- General labor
overhead
- Special labor
overhead rate for off-site personnel
- Special labor
overhead for on-site consultants
- Special materials
handling overhead rate for reimbursable expenses
- G&A rate
If desired, different
overhead rates may be used for billing, management cost accounting,
and revenue recognition.
Retroactive Rate
Changes
Breuer & Co.'s Job Cost Accounting system provides the capability
of performing retroactive changes to overhead and G&A rates for
current period, year-to-date, and/or job-to-date.
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