Overhead cost allocation the case of an oil and gas company in Malaysia

• Main Authors: Danila, Raudah, Amran, Noor Afza, Tahir, Agoos Munalis
• Format: Monograph
• Language: English
• Published: Universiti Utara Malaysia 2003
• Subjects: HF Commerce
• Online Access: http://repo.uum.edu.my/5421/1/OVERHEAD_COST_ALLOCATION.pdf; http://repo.uum.edu.my/5421/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000216359

Over the last forty years cost allocation has been the center of management accounting's literature. The criticisms made are mainly ranged from the allocation of fixed costs and overheads to responsibility division and to units of output. Many traditional overhead allocation systems result in...