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 o...
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Accounting Research Institute (ARI),
2012-06.
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