![]() ![]() The business strategy sets overhead targets.- Comparing OH costing methods: Traditional vs.- Per-unit OH with Activity-Based costing.- Per-unit OH with traditional cost allocation.Traditional costing and Activity-Based costing.The overhead challenge: Costing overhead.- Fixed overhead costs vs variable overhead costs.- OH below gross profit: OH for Gen, Admin, & Selling.- OH above gross profit: OH for product mfr, svc delivery.- Where is overhead on the Income statement?.Overhead in financial accounting and reporting.- Overhead plays a vital role in competitive strategy.- Overhead knowledge is essential for product costing.- All Income statement categories may include'de overhead.Third, overhead management and overhead targets as essential factors in competitive strategy,. ![]()
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