Manufacturing overhead costs - how to identify, classify, and trace products. How to handle Phantom sub-assembly costing issues. How to account for costs when manufacturing deviates from normal operations - outside temporary contractors. Applying costing principles to a process cost system and a project cost system. Example of a best-in-class chart of accounts for management reporting.
DESIGNED FOR
CPAs, Controllers, Accounting Managers, and Cost Accountants
BENEFITS
- Specifics for classifying MGH overhead costs to products
- Tracing MGH overhead costs to products for costing and pricing accuracy
- Examples of specific identification of MFG overhead costs to products and the dramatic effect of reducing arbitrary allocations
- ABC Analysis for non-manufacturing departments
- Life-Cycle costing of products
HIGHLIGHTS
- Covers fixed and variable MGH overhead of the production department
- Covers MFG overhead of the manufacturing support departments
- Identifying certain MFG overhead costs as variable that typically are classified as fixed
ADDITIONAL NOTES
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