BASIC COST ACCOUNTING (COSTING FOR LABOURS AND COSTING FOR OVERHEAD) POLYTECHNIC SERIES
This e-book’s second series contains 2 more chapters which is Costing for Labours and Costing for Overhead. Costing for labours enables readers to differentiate between direct labour and indirect labour, develop knowledge of the method for recording and control of labour cost, remuneration methods and calculate labour productivity and labour turnover.
Costing for Overhead enables readers to learn the concept of how direct expenses trace to products, understand the classification of overhead, production and service departments and distinguish between allocation overhead, apportionment and reapportionment of overhead. This chapter also enables readers to apply the overhead absorption rate to production cost.
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