{"id":702,"date":"2022-10-03T15:06:12","date_gmt":"2022-10-03T15:06:12","guid":{"rendered":"http:\/\/nourilabo.com\/?p=702"},"modified":"2023-04-26T11:22:41","modified_gmt":"2023-04-26T11:22:41","slug":"what-is-departmental-contribution-to-overhead","status":"publish","type":"post","link":"https:\/\/nourilabo.com\/en\/what-is-departmental-contribution-to-overhead\/","title":{"rendered":"What is Departmental Contribution to Overhead? Definition Meaning Example"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Manufacturing overheads<\/a><\/li>\n<li><a href=\"#toc-1\">Contribution to Overhead definition<\/a><\/li>\n<li><a href=\"#toc-2\">Examples of Contribution to Overhead in a sentence<\/a><\/li>\n<li><a href=\"#toc-5\">What Is Overhead Cost and How to Calculate It<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"What Is Departmental Contribution To Overhead?\"\/><\/p>\n<p>They are equipment that do not directly result in sales and profits as they are only used for supporting functions that they can provide to business operations. However, equipment can vary between administrative overheads and manufacturing overheads based <a href=\"https:\/\/bookkeeping-reviews.com\/what-is-departmental-contribution-to-overhead\/\">What Is Departmental Contribution To Overhead?<\/a> on the purpose of which they are using the equipment. For example, for a printing company a printer would be considered a manufacturing overhead. Indirect expenses are allocated to departments based upon the benefits received by each department.<\/p>\n<ul>\n<li>An overhead rate is a cost allocated to the production of a product or service.<\/li>\n<li>While overhead expenses are not directly linked to profit generation, they are still necessary as they provide critical support for profit-making activities.<\/li>\n<li>Are costs that are incurred for the joint benefit of more than one department and cannot be readily traced to only one department.<\/li>\n<li>The break-even analysis determines the point which the business&rsquo;s revenue is equivalent to the costs required to receive that revenue.<\/li>\n<\/ul>\n<p>Most software companies aim for profit margins at 30% after including overhead costs and direct labor cost. As the footnote explains, variable order processing is the incremental cost for processing 42,000 orders. This cost is included in the <a href=\"https:\/\/bookkeeping-reviews.com\/\">https:\/\/bookkeeping-reviews.com\/<\/a> total overhead expenses shown in the fully absorbed column\u2014variable order processing is part of total overhead expenses. It\u2019s the incremental cost to process an order, and not the total cost to process an order on a fully absorbed basis.<\/p>\n<h2 id=\"toc-0\">Manufacturing overheads<\/h2>\n<p>And since they all benefit from office rent or insurance, it makes sense that each one contributes to pay overhead cost. Value Basis Allocation of Joint Costs This exhibit illustrates the value basis method of allocation. It determines the percents of the $30,000 total cost allocated to each product by the ratio of each product&rsquo;s sales value at the split-off point to the $50,000 total sales value. Whole milk receives 24% of the total cost ($12,000 \/ $50,000).<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"256px\" alt=\"What Is Departmental Contribution To Overhead?\"\/><\/p>\n<p>High Transfer Price The LCD division manager wants to receive a high transfer price. The transfer price cannot be more than $80 per screen as the Phone division manager will not pay more than the market price. The transfer price must be between $30 and $80 per screen and a negotiated price somewhere between these two extremes is reasonable. Advertising ExpensesEffective advertising of a department\u2019s products increases its sales and customer traffic.<\/p>\n<h2 id=\"toc-1\">Contribution to Overhead definition<\/h2>\n<p>It a rate that shows you how much your company spends on overhead and how much  on building software or delivering IT services. First-degree margin &#8211; this margin is related to all the expenses that generate your revenue directly . Although the ski department is incurring an operating loss, the business entity generates a positive overhead contribution.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"255px\" alt=\"What Is Departmental Contribution To Overhead?\"\/><\/p>\n<p>Management must consider whether this more detailed and costly method is justified. Specifically, because the jewelry department occupies 60% of the floor space, 60% of the total $300 cost is assigned to it. When the allocation process is complete, these and other allocated costs are deducted from the gross profit for each department to determine net income for each. One consideration in allocating costs is to motivate managers and employees to behave as desired. As a result, a  cost incurred in one department might be best allocated to other departments when one of the other departments caused the cost.<\/p>\n<h2 id=\"toc-2\">Examples of Contribution to Overhead in a sentence<\/h2>\n<p>Overhead costs are expenses that are not directly tied to production such as the cost of the corporate office. Cost accounting is a form of managerial accounting that aims to capture a company&rsquo;s total cost of production by assessing its variable and fixed costs. The departmental overhead rate is an expense rate calculated for each department in a factory production process.<\/p>\n<p>Manufacturing overheads are all costs endured by a business that is within the physical platform in which the product or service is created. Difference between manufacturing overheads and administrative overheads is that manufacturing overheads are categorized within a factory or office in which the sale takes place. Whilst administrative overheads is typically categorized within some sort of back-office or supporting office.<\/p>\n<p>This is because the company\u2019s indirect expenses would not change and they would be allocated to the Hiking department. Based on contribution to overhead, the Camping department should not be eliminated. The upper half of Exhibit 21.22 shows a departmental contribution to overhead as part of an expanded income statement. This format is common when reporting departmental contributions to overhead. Using the information in Exhibits 21.21 and 21.22, we can evaluate the profitability of the three profit centers. For instance, let\u2019s compare the performance of the appliances department as described in these two exhibits.<\/p>\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\n<h3>How do you calculate department overhead?<\/h3>\n<\/div>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\">\n<p>To calculate the overhead rate, divide the indirect costs by the direct costs and multiply by 100. If your overhead rate is 20%, the business spends 20% of its revenue on producing a good or providing services. A lower overhead rate indicates efficiency and more profits.<\/p>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Content Manufacturing overheads Contribution to Overhead definition Examples of Contribution to Overhead in a sentence What Is Overhead Cost and How to Calculate It They are equipment that do not directly result in sales and profits as they are only used for supporting functions that they can provide to business operations. However, equipment can vary&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-702","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/posts\/702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/comments?post=702"}],"version-history":[{"count":1,"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/posts\/702\/revisions"}],"predecessor-version":[{"id":703,"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/posts\/702\/revisions\/703"}],"wp:attachment":[{"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/media?parent=702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/categories?post=702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nourilabo.com\/en\/wp-json\/wp\/v2\/tags?post=702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}