CATEGORIZE
YOUR
COSTS
YES
DO THEY
SUPERVISE
THE STAFF?
DO THEY
SUPERVISE
THE STAFF?
YES
YES
INDIRECT
YES
DO THEY
ONLY SUPERVISE
INDIRECT
STAFF?
DIRECT
YES
2016 Q2 ISSUE COSTTREE CAPTURE. 31
OVERHEAD/
ADMIN
DOES THE
________________
SUPPORT THE WHOLE
COMPANY?
NO
DO THEY
DIRECTLY WORK
ON PROGRAMS/
STAFF?
NO
NO
NO
NO
(fill in the blank)