- Use a time line approach (per person, number of trials/materials)
- Use activity records
- Identify the roles of people within the company for each project
- Identify trial runs in production line logs (any oversight by the technical staff)
- Keep material invoices where particular materials were consumed
- Review the contract details and invoices – determine contractor's output, interview the contractor
- Ensure material costs used are traceable costs
- Determine and record the start and end of each activity
- Use project management systems to track costs, instil a good project management culture
- Use separate cost centres for projects
- Support claims technically as it is easier to identify costs
- Technical project team member assists in identifying and allocating costs
- Use budget figures to establish reasonability of cost allocations
- Identify specific overhead incremental costs for the traditional method
- Activity recording to help identify the costs
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