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Overhead cost allocation: The case of an oil and gas company in Malaysia


Danila, Raudah and Amran, Noor Afza and Tahir, Agoos Munalis (2004) Overhead cost allocation: The case of an oil and gas company in Malaysia. In: Seminar Sosio Ekonomi dan IT Ke-2, 11-12 August 2004, Hotel Holiday Villa, Alor Setar Kedah. (Unpublished)

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Abstract

Many traditional overhead allocation systems result in misleading data that may have a negative impact on management decision making, budgeting, control and peflormance evaluation. This study aims is to look at the current practice of Malaysian oil and gas company in particular in allocating its overhead costs. In gathering the data on current practice and method used in cost allocation, series of interviews were conducted, site observation and review of related company documents. The research findings indicated that there is a difference in the cost allocation basis in the Head Office and the Regional Office. The cost allocation basis used at the Head Office is found to be solely dependent on the direct labor hour namely the time writing and percentage effort method. In contrast, the activities at the Regional Office are more diversified where most of the allocation was made based on the activity.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Organized by Pusat Penyelidikan dan Perundingan, Universiti Utara Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: College of Business
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 10 Oct 2010 08:48
Last Modified: 30 May 2011 03:45
URI: http://repo.uum.edu.my/id/eprint/1267

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