Опубликовано в "Дизайн", язык - English. 1 страниц.
A predetermined manufacturing overhead rate is calculated in the same manner as an actual manufacturing overhead rate except that estimated rather than actual costs and activity levels are used in computing predetermined overhead rates.
Absorption costing, rather than variable costing, is generally required for financial reporting and tax purposes.
The amount of overhead costs applied to production in a given month may be more or less than the amount of overhead actually incurred in that same mo Еще
