Cost Accounting
- Accounting
Capacity Management: Normal Capacity Vs. Expected Actual Capacity
Between Normal Capacity Utilization and Expected Actual Capacity Utilization which Activity Level to Be Used for Capacity Management? In calculating…
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Overhead Allocation: Direct Labor Hours Vs Machine Hours
Overhead Allocation Debate Direct Labor Hours vs Machine Hours -which one is best overhead allocation base? Answer may vary based…
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Basis For Overhead Allocation: Materials Or Direct Labor?
This method has only limited use because in most cases no logical relationship exists between the direct materials cost of…
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Overhead Allocation: Units of Production Basis
Units of Production Basis:Â The units of production basis is the simplest and most direct method of applying factory overhead.…
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Basis For Allocating Overhead Costs To Products
Basis for Allocating Overhead Costs: The primary objective in selecting a base is to insure the most accurate application of…
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Use Of Predetermined Manufacturing Overhead Rate
The Use of a Predetermined Manufacturing Overhead Rate: A Predetermined Manufacturing overhead rate is used for both job costing and…
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Why Is Budgeted Manufacturing Overhead Rate Necessary?
Budgeted Manufacturing Overhead Rate or a predetermined factory overhead rate or a predetermined overhead rate all sounds the same :…
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Characteristics Of Factory Overhead
Characteristics of Factory overhead or manufacturing overhead: Factory overhead possesses two characteristics that require specific recognition and consideration if products…
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Joint Costs Allocation And Profitability Analysis
For profit planning and perhaps as it is only reliable measure in profitability analysis, management should consider the contribution margin…
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Joint Cost Analysis For Managerial Decisions
Joint Cost Analysis For Managerial Decisions And Profitability Analysis : Real profit of a product depends on Actual Cost of…
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