Generally when making management decisions, the emphasis is on controllable costs, usually the variable costs of production. Therefore, the general overheads, which are very possibly not controllable in the short-run, would not be necessary.
The calculation of income requires the inclusion of all costs, including an allocation for general overheads.
Currently in the U.S., full absorption costing is required for tax purposes and this would require the allocation of general overhead to the operating departments.
Full absorption costing is required for government contracts and this requires the allocation of all overheads to the operating departments and then to the units.
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