Introduction
In this method of costing, in which total overhead costs are apportioned to the products using a base such as labor hours, direct cost or conversion cost.
In contrast in marginal costing, only variable overheads are allotted or charged to products. Fixed overheads of periods are charged to profit and loss account.
In contrast in marginal costing, only variable overheads are allotted or charged to products. Fixed overheads of periods are charged to profit and loss account.
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