Primary Distribution of Overhead Primary Distribution is the allocation or appointment of different items of overhead to both production and service departments on suitable basis. There is no
What is allocation of Overhead? The overhead, which can be easily identified with a particular department that is charged only to the specified department, is called allocation. There
Collection of Overhead or Factory Overhead The collection of overhead is the process of recording each item of cost in the book of accounts maintained for the purpose
Methods of Segregation of Semi-Variable overhead The semi-variable overhead gives a lot of problem to management in cost analysis. The reason is that the management is not able
Overheads can be classified based on function, behavior, elements and control. They are briefly explained below. Function wise classification of overheads The overheads can be classified into in
What is Overhead? Overhead is the cost of material, labour and expenses, which cannot be easily identified with any, job or process. The costs, which cannot be identified
Selection of Office Building or Space Securing an office building or space is complicated one. The office building should not only be in proper size and shape but
In deciding a building or space for office, the top management should consider all the advantages and disadvantages of having own office building or rented one. This articles
Choice for Selecting Office Location Each business unit should select the proper location for the office building according to its requirements. It is better to decide in the