Allocation of Support Department Costs, Common Costs, and 支持部门成本，分配共同成本，和.ppt

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2018-03-27 发布于重庆
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Allocation of Support Department Costs, Common Costs, and 支持部门成本，分配共同成本，和.ppt

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Allocation of Support Department Costs, Common Costs, and 支持部门成本，分配共同成本，和

Allocation of Support DepartmentCosts, Common Costs, and Revenues Chapter 15 Learning Objective 1 Single-Rate andDual-Rate Methods Learning Objective 2 Budgeted versus Actual Rates Budgeted versus Actual Rates Budgeted versus ActualUsage Allocation Bases Learning Objective 3 Allocating SupportDepartments Costs Allocating SupportDepartments Costs Allocating SupportDepartments Costs Allocating SupportDepartments Costs Allocating SupportDepartments Costs Allocating SupportDepartments Costs Direct Method Direct Method Direct Method Step-Down Method Step-Down Method Step-Down Method Step-Down Method Step-Down Method Step-Down Method Reciprocal Reciprocal Reciprocal Overview of Methods Comparison of Methods Overhead Rates Direct Method Overhead RatesStep-Down Method Overhead Rates Reciprocal Comparison of Rates Learning Objective 4 Allocating Common Costs Stand-Alone Example Stand-Alone Example Stand-Alone Example Incremental Cost Example Learning Objective 5 Cost Allocation and Contracts Learning Objective 6 Revenues and Bundled Products Revenues and Bundled Products Learning Objective 7 Revenue Allocation Methods Revenue Allocation Methods Revenue Allocation Methods Revenue Allocation Methods Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Stand-Alone RevenueAllocation Method Incremental RevenueAllocation Method Incremental RevenueAllocation Method Incremental RevenueAllocation Method End of Chapter 15 Assembly: $3,263,400 ÷ $698,880 direct labor costs = 467% of direct labor cost Finishing: $1,796,599 ÷ 23,500 = $76.45 per machine-hour Assembly Finishing Direct method: 471% $75.32 Step-down method: 472% $75.06 Reciprocal method: 467% $76.45 Allocate common costs using either the stand-alone or incremental method. Two methods