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حسابداری و مالی::
سربار تولید اضافه تخصیص یافته
Dispose of under- or overallocated manufacturing overhead costs at the end of the fiscal year using alternative methods
Dispose of under- or overallocated manufacturing overhead costs at the end of the fiscal
Under the writeoff approach, the total under- or overallocated manufacturing overhead is in- cluded in this year's Cost of Goods Sold.
The two standard approaches to disposing of under- or overallocated manufacturing overhead costs at the end of the accounting year for the purposes of stating balance sheet and income statement amounts at actual costs are (1) to adjust the allocation rate and (2) to prorate on the basis of the total amount of the allocated manufactur- ing overhead cost in the ending balances of Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold accounts.
Many companies write off amounts of under- or overallocated manufacturing overhead to Cost of Goods Sold when amounts are immaterial or underallocated overhead costs are the result of inefficiencies.
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