Project Research – Fixed cost Allocation

Hi everyone,

I’m currently diving into a research project on how manufacturing companies allocate fixed costs, and I could really use your expertise! My goal is to understand the most common practices and any innovative methods being used in the industry.

Some specific questions I’m exploring:

What are the standard bases for allocating fixed costs (e.g., machine hours, labor hours, units produced)?
Are there industry-specific differences in allocation methods?
How do companies handle fixed cost allocation when there’s unused capacity?
Any insights on how automation or modern accounting tools are influencing this process?
If you work in manufacturing, have studied this topic, or have come across useful resources, I’d love to hear from you! Suggestions for articles, case studies, or even your personal experiences would be incredibly valuable.

Thanks in advance for your help!