服务部门成本共同成本及收入的分摊（PPT40页).pptxVIP

Allocation of Support Department Costs, Common Costs, and Revenues服務部門成本，共同成本及收入的分攤;成本分攤之目的;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??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