第三章 间接成本的分配.ppt

* While sales dollars is a popular allocation base for service department costs, it is a poor choice because sales dollars fluctuate from period to period, and the costs being allocated are often largely fixed. Allocation of service department costs based on sales can create a situation where the sales of one departmentinfluence the service department costs allocated to other departments. * Let’s look at an example to illustrate the pitfalls of allocating service department costs based on sales revenue. Clothier Inc., a men’s clothing store has one service department and three sales depart