Register now or log in to join your professional community.
First of all you have to differentiate between costs and the general expenses the overhead costs because some of categories you mention is a general expenses not costs and there is a difference between costs and expenses
then identify the method you will follow Traditional or Activity base, In the traditional method you should identify the allocation base (EX: Direct labour hour ) and the predetermined rate for this allocation base which is the Budgeted amount/ budgeted allocation base
And If ABC you have to identify the cost object and cost driver for each item, the ABC is more accurate but Hard,
You can allocate it as "Resource Procuement" cost and spread it across the various types of costs.
Alternatively, you can also add as "Material/ Infrastructure maintenance" activity (MS Project) or Deliverable (In Primavera or SAP) with time duations.
However, please check with your financial deparment on the financial accounting and financial code generation process.
Estimates of cost over heads of employing people are evolved over time. It is better to estimates these costs initially at higher value and improve these over time with experience and accounting the costs