from the conferences organized by TANGER Ltd.
This article deals with possibilities in selecting the most accurate allocation of overhead costs of logistic and other supporting activities to primary (production) activities in cases where outputs of cooperating support activities in manufacturing enterprises are reciprocally consumed. A reciprocal consumption of outputs of supply, transport and maintenance activities, where the outputs of supply and transport activities are consumed by maintenance activities and the outputs of maintenance activities are consumed by supply and transport activities can serve as an example.
Keywords: Allocation, activity, overhead costs, supporting and primary activities, primary and secondary costs© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.