重庆大学经济与工商管理学院管理会计课件 chapter7.pptVIP

Support Department Cost Allocation Learning Objectives Describe the difference between support departments and producing departments. Calculate single and multiple charging rates for a support department. Learning Objectives Allocate support-department costs to producing departments using the direct, sequential(顺序法）, and reciprocal methods（交互分配法）. Calculate departmental overhead rates. Support and Producing Departments Support departments are units within an organization that provide essential support services for producing departments. Examples: maintenance, grounds, engineering, housekeeping, personnel, and stores Producing departments are units within an organization that are directly responsible for creating the products or services sold to customers. Examples: Services: auditing, tax, management advisory Manufacturing: grinding(研磨） and assembly Definitions Mutually beneficial costs, which occur when the same resource is used in the output of two or more services or products, are common costs（共同成本）. Example: security guard wages at a factory Causal factors are variables or activities within a producing department that bring about support service costs. Steps in Allocating Support DepartmentCosts to Producing Departments Steps in Allocating Support Department Costs to Producing Departments Objectives of Allocation To obtain a mutually agreeable price. To compute product-line profitability. To predict the economic effects of planning and control. To value inventory. To motivate managers. Examples of Cost Drivers forSupport Departments Support Departments and Producing Departments A Single Charging Rate Example A firm developed an in-house photocopying department to serve its three producing departments (audit, tax, and management advisory systems or MAS). The costs of the photocopying department include fixed costs of $26,190 per year and variable costs of $0.023 per page copied. Estimated usage in pages by the three producing departments is as follows: Audit