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Business
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Number of pages / Number of words: |
9 / 2431 |
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Details of the methods of apportionment used or a table showing the detailed allocations such as that shown below: Example of Support Cost Breakdown by Activity {text:bookmark-start} A reliable approach to cost allocation should be adopted but a NPO should also consider the materiality of the amounts involved and the cost benefit advantages of the approach in that greater accuracy may on occasions only be achievable at a high incremental cost...
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In attributing costs between activity categories, the following principles should be applied: {text:bookmark-end} Where appropriate, expenditure should be allocated directly to activity cost category. Items of expenditure which contribute directly to the output of more than one activity cost category, for example, the cost of a staff member whose time is divided between a fundraising activities and working on a charitable project, should be apportioned on a reasonable, justifiable and consistent basis...
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