Gemeinkostenallokation (EN)

Gemeinkostenallokation

Overhead cost allocation is a cost accounting procedure in which non-directly attributable overhead costs are allocated to cost objects. It is carried out according to a predetermined key, as these costs cannot be directly assigned to individual products or services. The allocation is necessary to ensure complete cost capture and allocation.

Process of Overhead Cost Allocation

flowchart TD     A[Record overhead costs] --> B[Identify cost objects]     B --> C[Determine allocation key]     C --> D[Allocate overhead costs]     D --> E[Distribute costs to cost objects]     E --> F[Calculate total costs] 

In Context

• Typically used together with planned cost accounting and actual cost accounting
• Related to: Overhead costs, cost objects, cost centers, overhead costing
• Example application: Allocation of rental costs to different departments based on area