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Financial Management Dissertations

C/F/773. Dissertation. Assessment of administrative and overhead costs in calculating total unit cost of production

WORDS:
9200
DATE:
2010
PRICE:
99.99 GBP

The dissertation investigates the methods available for companies to assess administrative and overhead costs. Literature is reviewed on the structure of administrative and overhead costs, the unit cost of production in a multi-level hierarchy, and the methods of overhead costs assessment. A case study is conducted of medium sized UK companies in the retail sector. The methods of the research combine qualitative and quantitative approaches and are based on secondary data as well as primary data collected via a questionnaire. Conclusions are made about the tendency to use traditional methods of administrative and overhead cost assessments and the low effectiveness of these methods. Recommendations are suggested for company managers about the use of activity based costing approach.

 

KEYWORDS: Dissertation, administrative and overhead costs, costs assessment, unit cost of production,