C.DETERMINATION OF PER DIEM CHARGES

C.
DETERMINATION OF PER DIEM CHARGES
After the direct and indirect costs have been identified and assigned, the
manager is ready to calculate per diem charges.
The following eight steps are useful for determination of per diem charges.
STEP 1. Determine the goals of the organization and the services to
be provided.
STEP 2. Budget the direct cost of each service or goal proposed by
the organization. Utilities and maintenance could be direct costs
depending upon the policies of the institution. It is important to be aware
of any pertinent rules and regulations, with respect to appropriate charges
for laboratory- and animal-based research, such as policies put in place
by the Office of Management and Budget (OMB) (3). In general, the
rates will be more accurate if more items can be identified as direct
costs.
STEP 3. Determine the total indirect costs that must be allocated to
the cost centers identified in the budgeting process. Indirect costs
© 2002 by CRC Press LLC


252
Management of Laboratory Animal Care and Use Programs
include administration, supervision, benefits, and supplies to
accommodate these activities.

Results (English) 3:

C.
确定收费标准
后的直接成本和间接成本，已被确定和分配，这
经理准备计算每日的费用。
为收费标准确定的八个步骤是有用的。
步骤1。决定组织和服务的目标
提供
步骤2。预算的直接成本的每一项服务或目标
组织。公用设施保养可以直接成本
取决于机构的政策。它是意识到
任何相关法规的重要，与适当的费用
实验室和动物研究，如政策将由管理和预算办公室（OMB）的地方
（3）。在一般情况下，该
利率如果更多的项目可以被确定为直接
成本更准确。
步骤3。确定必须被分配到
在预算过程中确定的成本中心的总间接成本。间接成本
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管理实验动物护理和使用程序
包括管理，监督，利益，和供应
容纳这些活动。