Spielman, E. (2018). Direct costs vs. indirect costs: Understanding each. Business News Daily. This article will clarify for you the direct and indirect costs that are associated with the budgeting of an organization.
Penner, S. J. (2017). Economics and financial management for nurses and nurse leaders (3rd ed.). Springer. Read Chapter 8
This critical chapter will introduce you to cost finding, cost allocation, break-even analysis, and classification and coding systems.