Stockholm University applies the full cost accounting model for allocating indirect (OH) costs. The model is based on the principle of apportioning all revenues and expenditure within an organisation and among the cost-bearers and in relation to the direct costs. Stockholm University recognises three levels in the organisation: central, faculty and department. A project budget is based on full-cost calculation and shows total costs (direct and indirect costs) and total revenues (external and internal funding). The allocation basis of OH costs is direct labour costs. Indirect cost in a project budget will combine the cost-share of all the three levels.

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