AllocationofSupportDepartmentCosts,.pptVIP

Allocation of Support Department Costs, Common Costs, and Revenues服務部門成本，共同成本及收入的分攤 Chapter 15 成本分攤之目的 1.提供經濟決策之資訊。 2.激勵管理人員及員工。 3.成本認定或計算償付金額。 4.為對企業外部團體報導而衡量之損益與資產。 成本分攤決策之指導原則 1.因果關係 2.利潤取得 3.公平允當 4.負擔能力 Learning Objective 1 Differentiate the single-rate method from the dual-rate method 區分單一費率法及雙重費率法 服務部門與作業部門Support department and Operating departmentAn operating department, which is also called a production department in manufacturing companies, directly adds value to a product or services. 作業部門（在製造業中又稱製造部門）直接增加產品及服務之價值。 服務部門與作業部門Support department and Operating departmentA support d