AN EVALUATION ABOUT THE IMPORTANCE OF CRITERIA DETERMINING THE ALLOCATION SEQUENCE IN STEP-DOWN ALLOCATION OF MANUFACTURING OVERHEAD COSTS

Makale İçerik Bilgileri
Makale Dili: 
İngilizce
Key Words: 
Manufacturing overhead costs
Step-down allocation methodology
Cost center.
İngilizce Özet: 

In today’s business environment, one of the most popular methodologies used
to allocate manufacturing overhead cost (MOC)s on products is “Step-down
Allocation Method”. In this methodology, transferring of manufacturing overhead
costs from supplementary cost centers to primary cost centers are made
considering specific rules (Can, 2003:92). Also, after manufacturing overhead
costs accrued in one of the supplementary cost centers are allocated to other
cost centers, they can not again be allocated again (Üstün,1994:251).
Consequently, sum of manufacturing overhead costs is gathered all together in
primary cost centers to be allocated (Altuğ, 2001:225). However, in these
situations, from which of cost center to start allocation becomes an important
subject. Here, the sequence of allocation plays two important roles and has two
different effects. The first effect of sequence of allocation is on cost centers by
means of cost planning and control. The second effect is on product parties by
means of production planning and product costing&pricing.
In this study, the sequence of allocation of manufacturing overhead costs is tried
to be presented by a hypothetical application.

Yazar Bilgileri
1. Yazar
Yazar Adı: 
Haluk BENGÜ
Yazar Ünvanı: 
Yardımcı Doçent
Yazar Üniversitesi: 
Niğde Üniversitesi
Yazar Fakültesi: 
İşletme Fakültesi
Yazar E-posta: 
halukbengu@gmail.com
2. Yazar
Yazar Adı: 
Ahmet Vecdi CAN
Yazar Ünvanı: 
Profesör
Yazar Üniversitesi: 
Sakarya Üniversitesi
Yazar E-posta: 
acan@sakarya.edu.tr
Makale Künye Bilgisi
Makalenin Yayımlandığı Dergi: 
Ege Akademik Bakış Dergisi
Makale Yayın Yılı: 
2010
Cilt/Sayı: 
10
Sayı: 
3
Sayfa Aralığı: 
751-771
PDF Dosyası: 
application/pdf iconarastirmax_2594_pp_751-771.pdf
Referanslar: 

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AN EVALUATION ABOUT THE IMPORTANCE OF CRITERIA DETERMINING
THE ALLOCATION SEQUENCE IN STEP-DOWN
ALLOCATION OF MANUFACTURING OVERHEAD COSTS
771
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