Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 107

Put together your budgeting process for indirect costs with a plan for direct costs. Think of the combined process as normal costing. I’ll keep hammering away at this point, but it’s important: You trace direct costs and allocate indirect costs.

Normal costing combines indirect cost rate with actual production. The process gets you closer to actual total costs for your product.