haku: @author Sopariwala, P. R. / yhteensä: 1
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| Tekijä: | Sopariwala, P. R. |
| Otsikko: | Using practical capacity for determining fixed overhead rates |
| Lehti: | Journal of Cost Management
1998 : SEP/OCT, VOL. 12:5, p. 34-40 |
| Asiasana: | Manufacturing Capacity Cost accounting |
| Kieli: | eng |
| Tiivistelmä: | One version of fixed overhead rate (here fohr.) determination employs the capacity that the company expects to activate as the denominator. The article recommends determining the fohr. by using the maximum available capacity and not the practical capacity expected to be activated. |
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