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The main decision with regard to a communications strategy is the choice between a push strategy and a pull strategy.A push strategy therefore emphasises:
Predetermined Overhead Rate
An estimated charge per unit of activity used to allocate overhead costs to products or services, calculated before the accounting period begins.
Machine Hours
A measure of the total running time of machinery used in production over a specific period, often used to allocate costs based on machine usage.
Job Cost Sheets
Documents that track the materials, labor, and manufacturing overhead costs incurred for a specific job in a cost accounting system.
Job Order Costing
An accounting method used to track the costs associated with producing a specific batch of products or performing a specific job.
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