po ključu

English translation: by apportionment key/formula

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Serbo-Croat term or phrase:po ključu
English translation:by apportionment key/formula
Entered by: Bogdan Petrovic

08:53 Jun 30, 2009
Serbo-Croat to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Serbo-Croat term or phrase: po ključu
Eventualne zajedničke troškove poslovanja koji se ne mogu obračunati prema stvarnoj potrošnji, podzakupac plaća po ključu. To su:
- naknada za korišćenje građevinskog zemljišta
- dopirinosi za vodu i kanalizaciju, odvoz smeća, čišćenje kanalizacije;
- troškove električne energije, grejanja;
Bogdan Petrovic
Serbia
Local time: 12:37
by apportionment key/formula
Explanation:
Posto se ovdje radi o indirektnim troskovima (overhead costs) oni se obracunavaju po odredjenim overhead apportionment methods koje ukljucuju te formule ili kljuceve...

http://www.businessdictionary.com/definition/apportionment.h...

Apportionment
Definition 1
Economics: Division and sharing carried out according to a plan or formula.
Definition 2
Accounting: Division of income and expenses in certain proportion and, in contrast to an allocation, over two or more accounts, departments, or entities.

http://www.businessdictionary.com/definition/overhead.html

overhead
Definition 2
Accounting: Cost or expense (such as for administration, insurance, rent, and utility charges) that (1) relates to an operation or the firm as a whole, (2) does not become an integral part of a good or service (unlike raw material or direct labor), and (3) cannot be applied or traced to any specific unit of output. Overheads are indirect costs.
indirect overhead cost
Definition
Overhead not directly associated (such as office expenses, telephone expenses, R&D) with the production of goods or services.

http://www.businessdictionary.com/definition/indirect-overhe...

Overheads apportionment method
From the above it follows that apportionment will require a method relevant to each cost, so that, for example, the major costs such as heating bills, lighting etc, are calculated against real bills and are apportioned by reference to the actual room space used for the project, and administrative staff costs are based on the hours devoted to the project by the staff concerned..
Telephone bills & rental charges etc. require a methodology based on actual telephone use by the project. Costs that are far removed from project delivery and already covered centrally should be excluded from any calculation. Where their actual cost and relevance is not evidenced, they should be removed from any claim calculation.
Selected response from:

Marina Pjevalica
Bosnia and Herzegovina
Local time: 12:37
Grading comment
hvala!
4 KudoZ points were awarded for this answer



Summary of answers provided
4by key payment
Milena Chkripeska
3by apportionment key/formula
Marina Pjevalica


Discussion entries: 1





  

Answers


24 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
by key payment


Explanation:
http://uk.blog.360.yahoo.com/blog-b7C6ZAsldKg2uwfohZOW4g--?c...

--------------------------------------------------
Note added at 25 mins (2009-06-30 09:18:16 GMT)
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http://answers.yahoo.com/question/index?qid=20071017005840AA...

Milena Chkripeska
Macedonia (FYROM)
Local time: 12:37
Works in field
Native speaker of: Native in MacedonianMacedonian
PRO pts in category: 4
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
by apportionment key/formula


Explanation:
Posto se ovdje radi o indirektnim troskovima (overhead costs) oni se obracunavaju po odredjenim overhead apportionment methods koje ukljucuju te formule ili kljuceve...

http://www.businessdictionary.com/definition/apportionment.h...

Apportionment
Definition 1
Economics: Division and sharing carried out according to a plan or formula.
Definition 2
Accounting: Division of income and expenses in certain proportion and, in contrast to an allocation, over two or more accounts, departments, or entities.

http://www.businessdictionary.com/definition/overhead.html

overhead
Definition 2
Accounting: Cost or expense (such as for administration, insurance, rent, and utility charges) that (1) relates to an operation or the firm as a whole, (2) does not become an integral part of a good or service (unlike raw material or direct labor), and (3) cannot be applied or traced to any specific unit of output. Overheads are indirect costs.
indirect overhead cost
Definition
Overhead not directly associated (such as office expenses, telephone expenses, R&D) with the production of goods or services.

http://www.businessdictionary.com/definition/indirect-overhe...

Overheads apportionment method
From the above it follows that apportionment will require a method relevant to each cost, so that, for example, the major costs such as heating bills, lighting etc, are calculated against real bills and are apportioned by reference to the actual room space used for the project, and administrative staff costs are based on the hours devoted to the project by the staff concerned..
Telephone bills & rental charges etc. require a methodology based on actual telephone use by the project. Costs that are far removed from project delivery and already covered centrally should be excluded from any calculation. Where their actual cost and relevance is not evidenced, they should be removed from any claim calculation.


Marina Pjevalica
Bosnia and Herzegovina
Local time: 12:37
Specializes in field
Native speaker of: Native in CroatianCroatian, Native in BosnianBosnian
PRO pts in category: 4
Grading comment
hvala!
Login to enter a peer comment (or grade)



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