Overhead – Dani Ki Costing – CA IPCC Video Lectures


Overhead – Dani Ki Costing – CA IPCC Video Lectures

Overhead – Dani Ki Costing – CA IPCC Video Lectures | Overhead – Dani Ki Costing – CA IPCC Video Lectures | Overhead – Dani Ki Costing – CA IPCC Video Lectures | Overhead – Dani Ki Costing – CA IPCC Video Lectures | Overhead – Dani Ki Costing – CA IPCC Video Lectures | Overhead – Dani Ki Costing – CA IPCC Video Lectures

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Dani Ki Costing
IPCC Video Lectures
Overhead
Lecture 1
Lecture 2

Lecture 3

Lecture 4
The End

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Overhead Costing

The most complicated costing procedure is to calculate and apportion the cost of overheads. Overheads are the cost incurred to carry out work for output. The expenses incurred for providing ancillary services, or for the service which are of no use in themselves but adds utility to the main activity are termed as overheads. The examples of overheads are heating and lighting expenses for the factory, machinery service expenses, etc.
There are different kinds of overheads viz. Factory or Manufacturing Overheads, Office and Administrative Overheads, Selling and Distribution Overheads, etc. Such overheads are defined on the basis of their function. While the overheads defined on the basis of their nature are fixed overheads, variable overheads and semi – variable overheads. They are also classified on the basis of elements such as Indirect Material, Indirect labor and Indirect Expenses. The main classification required for decision making is controllable cost and uncontrollable cost.
Classification of overheads facilitates controlling the expenses, preparing budgets and decision making. Distribution of overheads is a procedure and it is done step wise in the manner by starting it with estimation and collection of manufacturing overheads and then overheads are allocated to different departments and then the same are apportioned. The further process involves re-apportionment of overheads.
The apportionment is made by following the suitable method from different methods available such as direct re-distribution method, step method of secondary distribution or non-reciprocal method and reciprocal service method. Different methods are also available for absorption of overheads. These methods are percentage of direct materials, percentage of direct cost, percentage of direct labor cost, labor hour rate and many others are used.


2 Comments

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  1. Sir,
    I would like to know that the ipcc overhead lecture 4 part 7,Material lecture 4 part 5, Operating costing lecture 3 part 7, Job & batch costing lecture 3 part 4 are the full lecture of respective chapter.
    Kindly inform me sir.

    Sir your dvd cassette price is showing in this website is Rs.510 but when i dialled to 9920443322 they tell its price rs. 995 pls clarify sir.
    Dipak kumar ray
    Kolkata

    1. It is full lectures.

      There was an old price. You can get the real price from that number.

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