TAILIEUCHUNG - Lecture Managerial accounting for managers - Appendix 12B: Service department charges

After studying this chapter, you should be able to: Allocate service department costs to operating departments using the direct method, allocate service department costs to operating departments using the step-down method. | Service Department Charges Appendix 12B Appendix 12B: Service Department Charges Learning Objective 12-6 Charge operating departments for services provided by service departments. Learning objective number 12-6 is to charge operating departments for services provided by service departments. Service Department Charges Operating Departments Carry out central purposes of organization. Service Departments Do not directly engage in operating activities. Most large organizations have both operating departments and service departments. The central purposes of the organization are carried out in the operating departments. In contrast, service departments do not directly engage in operating activities. This appendix discusses why and how service department costs are allocated to operating departments. Reasons for Charging Service Department Costs To encourage operating departments to wisely use service department resources. To provide operating departments with more complete cost data for .

• Kế toán - Kiểm toán
• Service department charges
• Managerial accounting for managers
• Managerial accounting
• Lecture Managerial accounting
• Profitability analysis
• Transfer prices
• Financial statement
• Service department allocations
• Operating departments
• Service departments
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Transfer pricing methods
• Market based transfer prices
• Responsibility accounting
• The balanced scorecard
• The wealth with transfer prices
• Master budgets
• Foreign Direct
• Direct Investment
• the United States
• Multinational Corporations