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成管會原文書
成管會原文書
plan and control the direct-cost categories of direct materials and direct manufacturing labor. In this
chapter, you will learn how managers plan for and control the indirect-cost categories of variable
manufacturing overhead and fixed manufacturing overhead.
2
Free-standing surgery centers have thrived because they have lower fixed overhead costs compared to traditional hospitals. For an
enlightening summary of costing issues in health care, see A. Macario, “What Does One Minute of Operating Room Time Cost?”
Journal of Clinical Anesthesia, June 2010.
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