ppt课件-allocationmechanics.pptVIP

* Activity step 1: Calculate driver rate and proportion 1. This slide illustrates the use of the Allocation Mechanics Spreadsheet. The first page of the Excel workbook has white spaces for data entry. Enter the data as illustrated here. a. Cost Pool = dinner check b. Total Cost =$ 160 c. Cost Objects = Bob, Carol, Ted and Alice d. Cost Driver = eaters Activity step 1: Calculate driver rate and proportion First, calculate the driver rate. The formula for driver rate is: Total cost pool/Total driver units * Activity step 1: Calculate driver rate and proportion The cost pool = $160 Total driver units = 4 eaters * Activity step 1: Calculate driver rate and proportion That yields a driver rate of: Rate = $40/eater * Activity step 1: Calculate driver rate and proportion Second, multiply by driver units used by each cost object: How many driver units used by each? If each is paying for him/herself, then each represents one driver unit (eater) * Activity step 1: Calculate driver rate and proportion Bob = 1 eater * $40/eater = $40 Carol = 1 eater * $40/eater = $40 Ted = 1 eater * $40/eater = $40 Alice = 1 eater * $40/eater = $40 Notice that the total is $160. That is, the entire dinner check has been allocated. * Activity step 1: Calculate driver rate and proportion 1. What if Bob and Carol are a couple and Bob is paying for them both? Bob = 2 eater * $40/eater = $80 Carol = 0 eater * $40/eater = $0 Ted = 1 eater * $40/eater = $40 Alice = 1 eater * $40/eater = $40 2. The distribution would change but the total allocated is still equal to $160. * * Activity step 1: Calculate driver rate and proportion 1. This slide shows how the spreadsheet calculates the allocation: 2. Total cost ÷ total number of eaters gives a rate of $40 per eater. 3. Each person, or cost object, represents one eater. 1 x $40 = $40 4. Note that this allocation is the same as the allocation made by the proportion method. Note that the whole $160 has been al