Persuasive Metamorphosis of Manufacturing Overhead at The Golden Doors of Disparaging Uttermost Cost of Goods

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Tarun Danti Dey
Sritha Zith Dey Babu Zith
Digvijay Pandey
Ismail Sheik


Manufacturing overhead is applied to the units produced within a reporting period. This is not a direct cost of a product. As like as labor cost, product cost, manufacturing overhead has to enlisted with the system so that we can get good output from inventory management. In every sector of business, there is a big illusion of absorption with the sight of over absorbed and under absorbed product costs. The absorption is under the Generally accepted accounting principals (GAAP), where the absorption cost can be applied and count too. Manufacturing overhead is not a danger, but it’s a problem for us in many purposes of business. This paper is going to give a suitable solution to this problem with the tools of business and technology. This paper will also create a connection between business and technology again by which we will see the impact of technology in business. We are going to see that the actual of cost using FIFO, LIFO, etc. This paper aims to show something new by which the business sector can get the best solution for this manufacturing overhead matter. In case, we all know that many things are related to this matter. Such as factory burden, production overhead, factory overhead, etc. We will role these things with the sight of business and computer science.

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Author Biographies

Sritha Zith Dey Babu Zith, +8801824732668

honest and hard working person.

computer science and engineering 

Digvijay Pandey, Department of Technical Education, Kanpur, India

Digvijay  Pandey is currently a Lecturer at the Department of technical education, Kanpur, India. He obtained his with honors in Digital system and Design at KNIT Sultanpur(Dr. A.P.J. Abdul Kalam Technical University, Uttar Pradesh, Lucknow.) India in 2016. He did his First Degree in in honors in 2011 at IERT Allahabad(Dr.  A.P.J.  Abdul  Kalam  Technical  University,  Uttar  Pradesh,  Lucknow.)India. In 2012, he joined TCS(IT analyst)and worked for various US/UK/Canda projects till 2016 and also work IERT Allahabad as faculty. He has more than 9 years of experience in the field industry and teaching. He has been on the reviewing member of many reputed journals.

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