管理会计18.pptVIP

Allocation of Support Activity Costs and Joint Costs Service Department Cost Allocation Direct Method Step Method Dual Cost Allocation The Rise of Activity-Based Costing Joint Product Cost Allocation Joint Product Cost Allocation Allocating Joint Costs By-Products End of Chapter 18 McGraw-Hill/Irwin 18-* 18 ChapterEighteen ProductionDepartments ServiceDepartments Carry out the central purposesof an organization. Provide supportthat facilitates theactivities of production departments. Service Department Cafeteria Service Department Custodial ProductionDepartment Machining Product