omkostnadssatser
Omkostnadssatser, often translated as overhead rates or indirect cost rates, represent a crucial accounting concept used by businesses to allocate indirect costs to specific products, services, projects, or departments. These indirect costs, also known as overhead, are expenses that cannot be directly traced to a particular cost object. Examples include rent for the office building, salaries of administrative staff, utilities, and depreciation of equipment used across multiple operations.
The primary purpose of omkostnadssatser is to ensure that all costs incurred by a business are accounted
The calculation of an omkostnadssats typically involves identifying a total pool of indirect costs and a relevant