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

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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

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CostAccountingSeventeenthEdition,GlobalEditionChapter16AllocationofSupport-DepartmentCosts,CommonCosts,andRevenues

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

LearningObjectives(2of2)16.5Explaintheimportanceofexplicitagreementbetweencontractingpartieswhenthereimbursementamountisbasedoncostsincurred16.6Understandhowbundlingofproductscausesrevenueallocationissuesandthemethodsmanagersusetoallocaterevenues

AllocatingSupportDepartmentCostsUsingSingle-RateandDual-RateMethods(1of2)Howacompanyallocatesitsoverheadandinternalsupportcosts—costsrelatedtomarketing,advertising,andotherinternalservices—amongitsvariousproductiondepartmentsorprojectscanhaveabigimpactonhowprofitablethosedepartmentsorprojectsare.Operating(production)department—directlyaddsvaluetoaproductorservice.Support(service)department—providestheservicesthatassistotherinternaldepartments(operatingdepartmentsandothersupportdepartments)inthecompany.

AllocatingSupportDepartmentCostsUsingSingle-RateandDual-RateMethods(2of2)Managersfacetwoquestionswhenallocatingthecostsofasupportdepartmenttooperatingdepartmentsordivisions:Shouldfixedcostsofsupportdepartmentsbeallocatedtooperatingdivisions?Iffixedcostsareallocated,shouldvariableandfixedcostsofthesupportdepartmentbeallocatedinthesameway?

TwoMethodstoAllocateSupportDepartmentCosts:Single-RateandDual-Rate(1of2)Dependingontheanswertoourfirstquestion(fromtheprio

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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