摘要：Factory Overhead is the cost of production other than direct material cost ordirect labor costs that can not or difficult to be traced to the units of products orservices produced by the company. Company in charge of the factory overheadto products produced with a rate which is determined based on the advance, thiswas due to the factory overhead costs has several properties, among others: thereis some overhead costs that are fixed, there is some overhead costs that thefrequency does not happen evenly every month, and there is some overheadcosts which amount the price can be known at a given time. And factoryoverhead costs also have two alternative methods of approach used to allocateoverhead costs to all products, namely: based on actual costs occurred, andestimated (budget) cost.. From the description that has been analyzed found thatthere are overhead costs at PT. Intirub profitable difference occurs, in which thefactory overhead costs that are charged to products larger than the actual factoryoverhead costs, so influential in controlling costs. So in calculating the PTfactory overhead rates. Intirub must use a base unit which is generated in theactual capacity is expected.
