Cost Accounting - Overheads

Finance - N Raja

Managing expenses are a key to business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. Through this course, you will be able to understand the complete overview of the overhead costs.



Learning Objectives:

  • Understand Meaning of Overheads
  • Understand Classification of Overheads
  • Understand Methods of Segregation of Semi-Variable Cost into Fixed and Variable
  • Understand Objectives of Study of Overhead Costs
  • Understand Absorption Costing

What will you Cover?

  •   Introduction to Overheads Costing 0:03:56
  •   Overheads Classification 0:02:58
  •   Overhead by Functions 0:06:33
  •   Overheads by Nature 0:04:47
  •   Overheads by Element 0:04:52
  •   Overheads by Controllability 0:02:14
  •   Advantages of classification of fixed and variable expenses 0:09:02
  •   Accounting and Cotnrol of Manufacturing Overheads 0:03:52
  •   Steps in estimating and absorbing overheads 0:10:53
  •   Bases of apportioning Overheads 0:07:11
  •   Allocation and Apportionment 0:02:25
  •   Apportionment Methods of Common Expenses 0:10:33
  •   Reapportionment of Service Dept OHs 0:07:04
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N Raja

Finance Guru

Raja is a Chartered Accountant with tones of passion for teaching. He teaches Financial Management &…

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