Cost Accounting - Overheads

Managing expenses is a key for business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. Through this course, you will be able to understand the complete overview of the overhead costs.

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It is available for all the learners.

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The outline of this course is mentioned below:

Overheads Costing:

• Introduction to Overheads Costing Overheads Classification
• Overhead by Functions
• Overheads by Nature
• Overheads by Element
• Overheads by Controllability
• Advantages of classification of fixed and variable expenses
• Accounting and Cotnrol of Manufacturing Overheads
• Steps in estimating and absorbing overheads
• Bases of apportioning Overheads
• Allocation and Apportionment
• Apportionment Methods of Common Expenses
• Reapportionment of Service Dept OHs

Case Studies for Apportionment of Overheads:

• Case Study on Direct Distribution Method
• Case Study Step Method
• Case Study Simultaneous Equation Method
• Case Study Repeated Distribution Method
• Case Study Trial and Error Method

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