TAILIEUCHUNG - Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 17 - Ronald W. Hilton

Chapter 17 - Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC). | Allocation of Support Activity Costs and Joint Costs Chapter 17 First, we identify the factor that drives costs in the service department. This cost driver is called the allocation base. How are service department costs charged to production departments? Service Department Cost Allocation Learning Objective 1 Production Departments Service Departments Carry out the central purposes of an organization. Provide support that facilitates the activities of production departments. Service Department Cost Allocation support Service Department (Cafeteria) Service Department (Accounting) Service Department (Personnel) Production Department (Machining) Production Department (Assembly) The Product Service Department Cost Allocation First Stage Allocations Service department costs are allocated to production departments. Service Department (Cafeteria) Service Department (Accounting) Service Department (Personnel) Production Department (Machining) Production Department (Assembly) The .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Kế toán quản trị
• Financial accounting
• Dynamic business environment
• Support activity costs
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost