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

下载文档 降价啦

8
0
约1.28万字
约 60页
2018-04-04 发布于湖北
举报
版权申诉
保障服务

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

1、本文档共60页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

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

Overhead Rates Reciprocal 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 Comparison of Rates Assembly Finishing Direct method: 471% $75.32 Step-down method: 472% $75.06 Reciprocal method: 467% $76.45 Learning Objective 4 Allocate common costs using either the stand-alone or incremental method. Allocating Common Costs Two methods for allocating common cost are: 1. Stand-alone cost allocation method 2. Incremental cost allocation method Stand-Alone Example A consultant in Tampa is planning to go to Chicago and meet with an international client. The round-trip Tampa/Chicago/Tampa airfare costs $540. The consultant is also planning to attend a business meeting with a North Carolina client in Durham. Stand-Alone Example The round-trip Tampa/Durham/Tampa airfare costs $360. The consultant decides to combine the two trips into a Tampa/Durham/Chicago/Tampa itinerary that will cost $760. Stand-Alone Example How much should the consultant charge to the North Carolina client? $360 ÷ ($360 + $540) = .40 .40 × $760 = $304 How much to the international client? $760 – $304 = $456 Incremental Cost Example Assume that the business meeting in Chicago is viewed as the primary party. What would be the cost allocation? International client (primary) $540 Durham client (incremental) $760 – $540 = $220 Learning Objective 5 Explain the importance of explicit agreement between contracting parties when reimbursement is based on costs incurred. Cost Allocation and Contracts Many commercial contracts include clauses that require the use of cost accounting information. Contract disputes arise with some regularity, often with respect to cost allocation. Cost assignment rules should be as explicit as possible (and in writing). Learning Objective 6 Understand how bundling of products gives rise to revenue-allocation issues. Revenues and Bundled Products A bundled product is a package of tw