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Each of these can be tracked individually at a task level which then roll up to calculate the total for the summary task. The costs at the summary or topmost level then roll up to calculate the Project project's cost.

Labor Cost 

This represents the cost incurred on the resources working on the task. In Celoxis you specify a per hour cost rate for every resource. The cost can be entered per project or at company level. 
When you assign resources against tasks, if they have a User Cost Rate entered, then the estimated labor cost is automatically computed. If multiple resources are assigned to the task, then the individual costs of all resources are added to form the total Estimated Labor Cost for the task.

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