ABC + Over/under recovery

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ABC + Over/under recovery
I want to know: Do you calculate an over/under recovery for each activity or do you calculate one singe over/under recovery for the company??

Over/under Recovery
Hennie Stander, Member
I would suggest that you look at the variance on each activity and identify the ones that are significant to your business as some might need further analysis. By looking at a single variance for the company could give you a scewed figure as positives and negatives could cancel each other out and hide areas that migh need attention. Further you could look at the total figure per department if this is applicable to your company.



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