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حسابداری و مالی::
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The proration approach spreads underallocated overhead or overallocated overhead among ending work-in-process inventory, finished goods inventory, and cost of goods sold.
The $135,000 underallocated overhead is prorated over the three accounts in proportion to the total amount of manufacturing overhead allocated (before proration) in column 2 of the following table, resulting in the ending balances (after proration) in column 5 at actual costs.
Which of the three approaches of dealing with underallocated overhead and overal- located overhead is the best one to use?
Many management accountants and managers argue that to the extent that the underallocated overhead cost measures inefficiency during the period, it should be written off to the Cost of Goods Sold account instead of being prorated to the Work-in-Process or Finished Goods inventory 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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