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حسابداری و مالی::
سربار تولید
■ There are two cost drivers for manufacturing overhead costs-direct manufacturing labor-hours and setup labor-hours, and two manufacturing overhead cost pools- manufacturing operations overhead and machine setup overhead.
Manufacturing Overhead Costs Budget (Schedule 5)
The production budget drives the various budgeted costs (for example, direct materials, direct manufacturing labor, and manufacturing overhead) Stylistic plans to incur in 2014 to support its revenues budget, taking into account the efficiency improvements it plans to make.
Step 5: Prepare the Manufacturing Overhead Costs Budget.
Stylistic's managers next budget for manufacturing overhead costs such as supervision, depreciation, maintenance, supplies, and power.
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