管理企业会计18.ppt

McGraw-Hill/Irwin 18-* Allocation of Support Activity Costs and Joint Costs 18 ChapterEighteen ProductionDepartments ServiceDepartments Carry out the central purposesof an organization. Provide supportthat facilitates theactivities of production departments. Service Department Cost Allocation Direct Method Service Department (Cafeteria) Service Department (Custodial) ProductionDepartment (Machining) ProductionDepartment (Assembly) Cost of servicesbetween service departments areignored and all costs areallocated directlyto productiondepartments. Step Method Service Department (Cafeteria) Service Department (Custodial) ProductionDepartment (Machining) ProductionDepartment (Assembly) Service departmentcosts are allocatedto other service departments andto productiondepartments, usuallystarting with theservice departmentthat serves thelargest number of other service  departments. Dual Cost Allocation VariableCosts Charge toproductiondepartments at abudgeted rate timesactual short-run usage of the allocation base. FixedCosts Allocatebudgeted amountsto operating departmentsin proportion to thelong-run averageusage of theallocation base. The Rise of Activity-Based Costing Service Department (Cafeteria) Service Department (Accounting) Service Department (Personnel) The Product First stage allocations are toactivities, not departments. ActivityOne ActivityTwo Joint Product Costs Product Product Product Joint Product Cost Allocation SeparateProcessing Costs Final Sale Separate Processing Final Sale Separate Processing SeparateProcessing Costs Joint Input Joint Production Process Split-Off Point JointProduct Costs Oil Gasoline Joint Product Cost Allocation Allocating Joint Costs Allocation based onthe relative valuesof the products at the split-off point. Allocation based on a physical measure of the joint products at the split-off point. Allocation based onfinal sales values lessseparable processingcosts. Rel