7
Overheads Analysis
CHAPTER OUTLINE
3. Classification of Overheads
6. Allocation Vs Apportionment
8. Primary Distribution of Overheads
9. Secondary Distribution of Overheads
LEARNING OBJECTIVES
After reading this chapter, you will be able to understand:
- Overhead costs
- Classification of overheads
- Allocation of overheads
- Apportionment of overheads
- Allocation versus apportionment
- Bases for apportionment
- Distribution of overheads: primary and secondary ...
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