Abstract
In Chapter 6 we looked at methods for collecting overheads to the production departments, but two problems remain. First, a suitable method for charging the overheads to the individual cost units passing through the departments must be found, and this leads to the solution to the second problem, which is calculating the total cost of a particular job or an individual item.
This is a preview of subscription content, log in via an institution.
Preview
Unable to display preview. Download preview PDF.
Copyright information
© 1999 Jill Collis and Roger Hussey
About this chapter
Cite this chapter
Collis, J., Hussey, R. (1999). Overhead Absorption. In: Cost and Management Accounting. Macmillan Business Masters. Palgrave, London. https://doi.org/10.1007/978-1-349-90655-0_7
Download citation
DOI: https://doi.org/10.1007/978-1-349-90655-0_7
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-69407-7
Online ISBN: 978-1-349-90655-0
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)