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- W130999314 abstract "Some ingenuity can be exercised in finding bases for allocating the indirect expenses and calculating the absorption rates. The calculations are made in advance on the basis of estimate or budgets, and the total expenditure is compared with the total amount absorbed by applying the predetermined rate to the actual production to show an overall variance. The labour and material content of an order can readily be estimated from drawings and specifications, but the overheads applicable to a job can only be arrived at indirectly by the use of an absorption rate. It is generally thought best to relate overhead absorption to time in this way, and a fair measure of the time spent in the factory is the number of labour or machine hours that have been charged up to the unit as a direct cost. It is only production departments that will have absorption rates to apply to their output. The estimated expenditure of the service departments is apportioned among the production departments in much the same ways as are used to allocate the indirect expenses." @default.
- W130999314 created "2016-06-24" @default.
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- W130999314 date "1969-01-01" @default.
- W130999314 modified "2023-09-25" @default.
- W130999314 title "COSTING TECHNIQUES (continued)" @default.
- W130999314 doi "https://doi.org/10.1016/b978-0-08-013025-5.50012-8" @default.
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