在制品分批成本单.pptVIP

* * * * * * * * Allocating Overhead to Jobs Predetermined Overhead Rates Utilize estimates rather than actual costs and quantities Estimated total overhead cost__ Estimated level of allocation base Allows decisions to be made based on budgeted amounts Allocating Overhead to Jobs Eliminating Overhead Differences Occurs due to differences between estimated and actual overhead Underapplied Overhead Actual overhead is greater than applied overhead Overapplied Overhead Actual overhead is less than applied overhead Job-Order Costing for Service Companies Same process may be utilized by