Cost Allocation.pptCostAllocationandActivity-BasedroupofcostswithoneormorecostobjectivesCostobjectivesmaybeproducts,departmentsordivisionsIdeally,thecost-allocationbaseorcostdrivershouldlinkthecosttothecostobjectivethatcauseditCostpoolisagroupofindividualcoststhatareallocatedtocostobjectivesusingasinglecostdriverWhyallocatecosts?eandassetvaluationsAllocatetojustifycostsandobtainreimbursementDifficulttoachieveallthreepurposesatonceCostallocationsoftencausediscontentandconfusionformanagersThreeTypesofCostAllocationAllocationofjointcoststotheappropriateresponsibilitycenterReallocationofcostsfromonecentretoanotherAllocationofcostsofaunittoitsoutputsorproductsorservicesAllocationType3 CostObject3 Costsallocatedtoproducts, Products,jobsorprojects jobsorprojectsAllocationType1 CostObject1 Costsallocatedto Responsibilitycentres umulatescostsAllocationType2 CostObject2 Costsallocatedfromone Responsibilitycentres responsibilitycentretoanother receivingproductsorservicesAllocationofServiceDepartmentCostsGeneralGuidelinesAllocatecostsbasedontheactivity(costdriver)whichcausedthecosttobeincurredAlwaysevaluateperformanceusingbudgetsChargevariableandfixedcostpoolsseparatelyEstablishdetailsofcostallocationproceduresinadvanceVariableCostPoolAllocatevariablecostsofservicedepartmentbasedonusageatbudgetedrates variable = budgeted x actualvolume costallocation unitrate ofusageFixedCostPoolAllocatefixedcostsbasedonthebudgetedamountofcapacityintheservicedepartmentrequiredbyeachuserdepartmentfixed = budgetedfractionof x totalbudgeted costallocation capacityavailable fixedcostsAllocatingServiceCosts–DirectMethodAllocateservicedepartmentcostsdirectlytoproductiondepartmentsonlyDirectcosts $126,000 $24,000 $100,000 $160,000 $410,000Step1:Facilities (126,000) 105,000 21,000Step2:Personnel (24,000) 4,800 19,200Totals $0 $0 $209,800 $200,200 $410,000Service Production Departments Departments Facilities Personnel Restaurants . TotalAllocatingServiceCosts-StepMethodRecognizethatsomeservicedepartmentsworkforotherserv
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