Tag Archives | Apportionment of Overheads

Apportionment of Overheads | Cost Accountancy

The following points highlight the top two methods of apportionment of overheads. The methods are: 1. Primary Distribution of Overhead 2. Secondary Distribution. Apportionment of Overhead: Method # 1. Primary Distribution of Overhead: Primary distribution involves apportionment or allocation of overhead to all departments in a factory on logical and rational basis. This process of […]

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