AN EVALUATION ABOUT THE IMPORTANCE OF CRITERIA DETERMINING THE ALLOCATION SEQUENCE IN STEP-DOWN ALLOCATION OF MANUFACTURING OVERHEAD COSTS
In today’s business environment, one of the most popular methodologies used to allocate manufacturing overhead cost (MOC)s on products is “Step-down Allocation Method”. In this methodology, transferring of manufacturing overhead costs from supplementary cost centers to primary cost centers are made considering specific rules (Can, 2003:92). Also, after manufacturing overhead costs accrued in one of the supplementary cost centers are allocated to other cost centers, they can not again be allocated again (Üstün,1994:251). Consequently, sum of manufacturing overhead costs is gathered all together in primary cost centers to be allocated (Altuğ, 2001:225). However, in these situations, from which of cost center to start allocation becomes an important subject. Here, the sequence of allocation plays two important roles and has two different effects. The first effect of sequence of allocation is on cost centers by means of cost planning and control. The second effect is on product parties by means of production planning and product costing&pricing. In this study, the sequence of allocation of manufacturing overhead costs is tried to be presented by a hypothetical application.
___
- Akdoğan, N. (2006): ““Cost Accounting” (In Turkish), Ankara.
- Altuğ, O. (2001): “Cost Accounting” (In Turkish), 13th Edition, Türkmen
Publications, Istanbul.
- Atamanalp, C., Karcioğlu R. And Sevilengül, O. (2000): “Cost Accounting” (In
Turkish), Aktif Publications, Istanbul.
- Barfield, J. T., Raiborn, C. A.,Kinney, M. R.,(1994), “Cost Accounting” Traditions
And Innovations(Second Edition), West Publishing Co. Newyork.
- Burch, J. G., (1994),”Cost And Management Accounting,” West Publishing Co.
St Pool, Usa
- Bursal ,N.,Ercan, Y.,(1997), “Cost Accounting”, (Inturkish), 6th Edition ,Der
Publications, İstanbul.
- Büyükmirza, K. (2003): “Cost And Managerial Accounting” (İnturkish), 9th
Edition, Gazi Publications, Ankara.
- Can, A.V. (2003): “Cost Accounting” (In Turkish), Sakarya Publications,
Sakarya.
- Civelek, M. (2000): “Cost Accounting” (In Turkish), A Agent Publications,
Istanbul.
- Dearden, J. (1973): “Cost Accounting And Financial Control Systems”, Addison
Wesley Publishing Company, New York.
- Garrıson, R. H., Noreen, E. W.,Brever, P. C., (2008), “Managerial
Accounting”(Twelfth Edition), Mcgraw-Hill Irwin,
Gürsoy, T. C. (1999): “Managerial And Cost Accounting”, (In Turkish), 2nd
Edition, Istanbul.
- Hacirüstemoğlu, R. (1995): “Cost Accounting” (In Turkish), Istanbul.
- Haftacı, V.,(2009),“Cost Accounting” (In Turkish),Umuttepe Publications,
Kocaeli.
- Horngern, T. C.,Bhımanı, A.,Foster, G, Datar, S.M.,(1999), “Management And
Cost Accounting”, Prentice Hall,Europa.
- Horngern, T. C. (1982): “Cost Accounting: A Managerial Emphasis”, 5th Edition,
Prentice-Hall International Inc.
- Howe, W. A. (1969): “Cost Accounting”, Scranton, Pennsylvania.
- Karakaya, M. (2004): “Cost Accounting” (In Turkish), Gazi Publications, Ankara.
- Kartal, A. (2003): “Cost Accounting” (In Turkish), A. O. F. Publications,
Eskişehir.
- Küçüksavaş, N. (2002): “Computer Aided Cost Accounting” (In Turkish), Beta
Publications, Istanbul.
- Üstün, R. (1994): “Cost Accounting” (In Turkish), 4th Edition, Science &
Technique Publications, Istanbul.
- Yükçü, S. (2007): “Cost Accounting in the Perspective of Management”, İzmir.
- Yükçü, S. (1998): “Cost Accounting in the Perspective of Management”, İzmir