Planning and Control of Factory Overhead

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    Chapter 4 Planning and Control of Factory Overhead ( 17 videos)

      4.1: Introduction
      The term Factory overhead and its Classification
    1. The term Factory overhead and its Classification
      4.2: Accounting Treatment for Factory Overhead
      Actual, Under applied and Over applied overhead
    1. Actual, Under applied and Over applied overhead
      4.3: Departmentalization of Factory overhead
      Calculation of Unit and Departmental Overhead Rates
    1. Calculation of Unit and Departmental Overhead Rates
      2. Problem 01: Departmental Overhead Rates
    2. Problem 01: Departmental Overhead Rates
      3. Calculation of Capacity Level and Overhead Absorption base
    3. Calculation of Capacity Level and Overhead Absorption base
      4. Problem 02: Overhead Absorption base
    4. Problem 02: Overhead Absorption base
      5. Primary apportionment and Secondary apportionment
    5. Primary apportionment and Secondary apportionment
      6. Problem 03: Primary apportionment and Secondary apportionment
    6. Problem 03: Primary apportionment and Secondary apportionment
      4.4: Indirect Apportionment
      Reciprocal Apportionment
    1. Reciprocal Apportionment
      2. Problem 04: Reciprocal Apportionment repeated method
    2. Problem 04: Reciprocal Apportionment repeated method
      3. Problem 04: Reciprocal Apportionment algebric method
    3. Problem 04: Reciprocal Apportionment algebric method
      4. Non-Reciprocal Apportionment
    4. Non-Reciprocal Apportionment
      5. Problem: Non-Reciprocal Apportionment
    5. Problem: Non-Reciprocal Apportionment
      6. More on problem Non-Reciprocal Apportionment
    6. More on problem Non-Reciprocal Apportionment
      4.5: Factory overhead variance analysis
      Overhead Variances
    1. Overhead Variances
      2. Problem 06: Overhead Variances
    2. Problem 06: Overhead Variances
      4.6: High low method
      High low method
    1. High low method