Comprehensive Guide to CTS Deal Costing,
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Terms in this set (320)
What is payroll? The wage or salary an employee earns during a
pay period.
What are loads in the context of Employee-related overhead costs incurred by the
payroll? business.
How is Loaded Payroll Cost Loaded Payroll Cost = Payroll + Loads.
calculated?
Why is accurate calculation of They typically represent the largest cost
payroll and loads critical? component in a client engagement.
What components make up the Payroll and Loads, Direct Non-Payroll, Other Costs,
solution cost? and Solution Contingency.
What does FTE stand for? Full-Time Equivalent.
What does one FTE represent? One full-time resource or multiple part-time
resources combined.
, What is an FTE Pyramid? A representation of the mix of resources by level in
a staffing solution.
What is the typical structure of an Upper management has the smallest share, middle
FTE Pyramid? management has a moderate share, and junior
resources have the largest share.
How are Standard Available Hours Total available hours minus PTO, training, and
calculated? community meetings.
What are Billable Hours? Total Effort calculated as FTEs multiplied by
Standard Available Hours.
What is the formula for Loaded Cost Loaded Cost Rate = Hourly Cost Rate × (1 + PD&S %
Rate? + GSS %).
What does PD&S stand for? People Development & Support.
What does GSS stand for? Geographic Services / Shared Services.
What are Direct Non-Payroll (DNP) Non-payroll expenditures directly incurred by a
costs? deal.
What must be added to loaded Direct Non-Payroll (DNP) and Other Costs.
payroll costs to determine the full
cost of an Accenture deal?
What are some examples of DNP Delivery Center costs, personnel-related costs,
costs? internal charges, deal-specific technology, travel,
and subcontractor costs.
What are seat charges in a Delivery Costs for workspace and standard infrastructure in
Center? a delivery center.
GAAP, and Contracting Exam | Questions and
Answers | Verified Solutions | 2026 Edition | Pass
Guaranteed
Save
Terms in this set (320)
What is payroll? The wage or salary an employee earns during a
pay period.
What are loads in the context of Employee-related overhead costs incurred by the
payroll? business.
How is Loaded Payroll Cost Loaded Payroll Cost = Payroll + Loads.
calculated?
Why is accurate calculation of They typically represent the largest cost
payroll and loads critical? component in a client engagement.
What components make up the Payroll and Loads, Direct Non-Payroll, Other Costs,
solution cost? and Solution Contingency.
What does FTE stand for? Full-Time Equivalent.
What does one FTE represent? One full-time resource or multiple part-time
resources combined.
, What is an FTE Pyramid? A representation of the mix of resources by level in
a staffing solution.
What is the typical structure of an Upper management has the smallest share, middle
FTE Pyramid? management has a moderate share, and junior
resources have the largest share.
How are Standard Available Hours Total available hours minus PTO, training, and
calculated? community meetings.
What are Billable Hours? Total Effort calculated as FTEs multiplied by
Standard Available Hours.
What is the formula for Loaded Cost Loaded Cost Rate = Hourly Cost Rate × (1 + PD&S %
Rate? + GSS %).
What does PD&S stand for? People Development & Support.
What does GSS stand for? Geographic Services / Shared Services.
What are Direct Non-Payroll (DNP) Non-payroll expenditures directly incurred by a
costs? deal.
What must be added to loaded Direct Non-Payroll (DNP) and Other Costs.
payroll costs to determine the full
cost of an Accenture deal?
What are some examples of DNP Delivery Center costs, personnel-related costs,
costs? internal charges, deal-specific technology, travel,
and subcontractor costs.
What are seat charges in a Delivery Costs for workspace and standard infrastructure in
Center? a delivery center.
