Intricacies of overhead cost allocations and distortion in costing: a synthesis of the literature / Bülend Terzioglu

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Intricacies of overhead cost allocations and distortion in costing: a synthesis of the literature / Bülend Terzioglu

In the early 1920s, direct labour comprised most of the total cost of manufacturing, and allocating overheads using direct labour hours or direct labour cost was sufficient for inventory valuation purposes, which was then the primary object of cost accounting. However, the upsurge of manufacturing...

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Bibliographic Details
Main Author:	Terzioglu, Bülend
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) 2012
Subjects:	Costs. Industrial costs Cost effectiveness
Online Access:	https://ir.uitm.edu.my/id/eprint/10810/

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