Overheadverdeling

Overheadverdeling, also known as overhead allocation, is an accounting process used to distribute indirect costs (overhead) among various cost objects. These cost objects can be products, services, departments, projects, or customers. Indirect costs, unlike direct costs, are not easily traceable to a specific cost object. Examples of overhead costs include rent, utilities, administrative salaries, depreciation of equipment, and insurance.

The purpose of overheadverdeling is to accurately determine the full cost of producing a product or providing a service. This is crucial for pricing decisions, profitability analysis, inventory valuation, and performance evaluation. Without proper overhead allocation, the cost of goods sold might be underestimated, leading to incorrect pricing strategies and potentially financial losses.

There are several methods for overheadverdeling. A common approach is to use a single, plant-wide overhead rate, calculated by dividing total overhead costs by a single cost driver like direct labor hours or machine hours. More sophisticated methods include departmental overhead rates, where each department uses its own rate based on its specific activities and costs, or activity-based costing (ABC), which identifies specific activities that cause overhead costs and allocates those costs based on the actual consumption of those activities by each cost object. The choice of method depends on the complexity of the business, the accuracy required, and the cost of implementing the chosen system. The goal is to find a system that is both practical and provides a reasonable and fair distribution of indirect costs.