服务部门成本-共同成本及收入的分摊.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 department An 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 department A support department, which is also called a service department, provides the services that assist other internal departments (operating departments and other support departments) in the company. 支援部門又稱服務部門，為企業組織內其他部門(作業部門及其他支援部門)提供服務。 單一費率法及雙重費率法Single-Rate and Dual-Rate Methods The single-rate method also called the single-rate cost -allocation method, allocates costs in each cost pool to cost objects using the same rate per unit of a single allocation base. No distinction is made between fixed and variable costs in the cost pool. 單一費率又稱單一費率成本分攤法，是彙集所有成本庫之成本到單一成本庫，再採用單一分攤基礎之相同單位費率分攤成本至成本標的，故成本庫的成本在成本習性上並無區分為固定及變動成本 。 單一費率法及雙重費率法Single-Rate and Dual-Rate Methods The dual-rate method also called dual-rate cost- allocation method, classifies costs in each cost pool into two cost pools – a variable-cost cost pool and a fixed-cost cost pool, with each pool using a different cost-allocation base. 雙重費率法又稱雙重費率成本分攤法，係將單一成本庫區分成變動成本庫及固定成本庫等兩個成本庫。每一個成本庫使用不同的成本分攤基礎。 Learning Objective 2 Understand how the uncertainty user managers face is affected by the choice between budgeted and actual cost-allocation rates 了解不確定性使用者之管理人員如何面對 選擇預計與實際成本分攤率間之影響 預計分攤率與實際分攤率Budgeted versus Actual Rates 決定採用預計費率或實際費率，將影響使用單位所面對不確定之水準。 預計費率讓使用部門預先知道其使用的成本率將會改變，於是使用者有較佳之準備來決定被要求的服務數量，決定內部資源或外部資源的決策 。 預計分攤率與實際分攤率Budgeted versus Actual Rates 預計費率有助於激勵服務部門。 在預算期間服務部