亨格瑞成本与管理会计（第16版） 课件Chapter 16 Allocation of Support-Department Costs, Common Costs, and Revenues.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter16AllocationofSupport-DepartmentCosts,CommonCosts,andRevenues

LearningObjectives(1of2)16.1Distinguishthesingle-ratemethodfromthedual-ratemethod16.2Understandhowthechoicebetweenallocationbasedonbudgetedandactualratesandbetweenbudgetedandactualusagecanaffecttheincentivesofdivisionmanagers16.3Allocatemultiplesupport-departmentcostsusingthedirectmethod,thestep-downmethod,andthereciprocalmethod16.4Allocatecommoncostsusingthestand-alonemethodandtheincrementalmethod

Learning