factory overhead造句
1 Variances of direct material, direct labor, and factory overhead.
2 It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger.
3 Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
4 Labor and factory overhead known as conversion cost, are often through the process.
5 Observe that factory overhead includes costs that pertain solely to manufacturing activity.
6 Indirect labor is accounted for as a factory overhead cost.
7 Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
8 In the purpose of improving management, we can divide the factory overhead into two elements.
9 A flexible budget may be used to establish a standard factory overhead rate.
10 Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.
11 The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.
12 At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
13 Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
14 At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance.
15 For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.
16 Each departmental work in process account is also debited for the factory overhead applied.
17 So it is more and more important to accounting for factory overhead.