CV

Cost & Management Accounting

Ch 3 · Overheads — Absorption Costing

5 concept points · 4 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

🗺️ Chart summary

Overheads Flow
       |
   Production --> Primary Distribution
       |
   Service Depts --> Secondary Distribution
       |
   Production Depts only -- Absorption Rates
       |
   Cost Objects (Jobs/Products)

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