管理企业会计18.ppt
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McGraw-Hill/Irwin 18-* Allocation of Support Activity Costs and Joint Costs 18 Chapter Eighteen Production Departments Service Departments Carry out the central purposes of an organization. Provide support that facilitates the activities of production departments. Service Department Cost Allocation Direct Method Service Department (Cafeteria) Service Department (Custodial) Production Department (Machining) Production Department (Assembly) Cost of services between service departments are ignored and all costs are allocated directly to production departments. Step Method Service Department (Cafeteria) Service Department (Custodial) Production Department (Machining) Production Department (Assembly) Service department costs are allocated to other service departments and to production departments, usually starting with the service department that serves the largest number of other service departments. Dual Cost Allocation Variable Costs Charge to production departments at a budgeted rate times actual short-run usage of the allocation base. Fixed Costs Allocate budgeted amounts to operating departments in proportion to the long-run average usage of the allocation base. The Rise of Activity-Based Costing Service Department (Cafeteria) Service Department (Accounting) Service Department (Personnel) The Product First stage allocations are to activities, not departments. Activity One Activity Two Joint Product Costs Product Product Product Joint Product Cost Allocation Separate Processing Costs Final Sale Separate Processing Final Sale Separate Processing Separate Processing Costs Joint Input Joint Production Process Split-Off Point Joint Product Costs Oil Gasoline Joint Product Cost Allocation Allocating Joint Costs Allocation based on the relative values of the products at the split-off point. Allocation based on a physical measure of the joint products at the split-off point. Allocation based on final sales values less separable processing costs. Rel
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