APPA Library

"Chapter 15: Cost Allocation"
Author: Stauff, William J.
Published In: Facilities Management: A Manual for Plant Administration, third edition
Date: 1997

Discusses the purpose, design, operation, and principal features of the facilities management cost accounting system.  Covers types of costs, overhead, rate development, profit and cost centers, classification of costs, and computers in facilities management.  Figures present allocation methods, ranking, and flow and provide examples of an equipment rate schedule, productive hours report, and  financial statement.  Appendix reprints APPA/National Association of College and University Business Officers' Operations and Maintenance of Physical Plant.

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