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    <title>Cost Calculation on Sulprobil</title>
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      <title>Allocation of Overheads (Excel / VBA)</title>
      <link>https://www.sulprobil.de/allocation_of_overheads_en/</link>
      <pubDate>Sat, 16 May 2026 10:44:00 +0100</pubDate>
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      <description>&lt;h2 id=&#34;abstract&#34;&gt;Abstract&lt;/h2&gt;&#xA;&lt;p&gt;When allocating overhead costs to products you often encounter the fact that&#xA;the resulting sum of allocated overheads does not equal the original cost sum.&#xA;Due to rounding differences you frequently face a little cent difference.&#xA;In this case the user defined function&#xA;&lt;a href=&#34;https://www.sulprobil.de/roundtosum_en/&#34; title=&#34;RoundToSum&#34;&gt;RoundToSum&lt;/a&gt; can help.&lt;/p&gt;&#xA;&lt;h2 id=&#34;a-real-life-example&#34;&gt;A real-life Example&lt;/h2&gt;&#xA;&lt;p&gt;We present an allocation of overheads where all individual cent values accurately add up&#xA;to their intermediate or final sums.&lt;/p&gt;&#xA;&lt;p&gt;First you define how the overheads have to be allocated to support cost centres:&lt;/p&gt;</description>
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