服务部门成本共同成本及收入的分摊（PPT40页)培训资料.pptVIP

服务部门成本共同成本及收入的分摊（PPT40页);成本分攤決策之指導原則;Learning Objective 1;服務部門與作業部門Support department and Operating department;服務部門與作業部門Support department and Operating department;單一費率法及雙重費率法Single-Rate and Dual-Rate Methods;單一費率法及雙重費率法Single-Rate and Dual-Rate Methods;Learning Objective 2;預計分攤率與實際分攤率Budgeted versus Actual Rates;預計分攤率與實際分攤率Budgeted versus Actual Rates;預計使用量、實際使用量與產能水準分攤基礎Budgeted Usage, Actual Usage, and capacity-Level Allocation Bases;Learning Objective 3;直接法Direct method;直接法Direct method;階梯分攤法Step-down method;階梯分攤法Step-down method;階梯分攤法Step-down methods;相互分攤法Reciprocal method;