A: to encourage operating departments to wisely use service department resources.
B: to provide operating departments with more complete cost data for making decisions.
C: to help measure the profitability of service departments.
D: to create an incentive for service departments to operate efficiently.
举一反三
- 中国大学MOOC: In direct method, each service department assigns its own costs to operating departments plus the costs that have been allocated to it from other service departments.
- The direct method allocates each support department's costs to operating departments only.
- 智慧职教: S1: How many departments are there on board? S2:Three departments: Deck department, Engine department, Service department. Q:Besides deck and engine department,which department is there on board else? 0102dh106
- Which of the following departments is not an operating (or value added) department? A: Machining B: Accounting C: Assembly D: Finishing
- The costs of service department A and service department B need to be reapportioned to the two Production departments using the direct method. The total overhead costs of each department are as follows:Service department A is to be reapportioned to the production centres on the basis of number of employees. Service department B is to be reapportioned on the basis of machine hours.What is the total overhead cost of Production 1 after the reapportionment?<br/>______
内容
- 0
The direct method allocates each support department's costs to operating departments only. A: 正确 B: 错误
- 1
Which one of the following departments would NOT be treated as a service centre in a factory producing tables? A: Goods Inwards department B: Maintenance department C: Assembly department D: Goods Outwards department
- 2
Train Company has two service departments, Maintenance and Human Resources. Train Company also has two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year: Maintenance Human Resources Mixing Finishing Direct costs $50,400 $33,600 $42,000 $70,000 Square footage 1,600 800 3,200 2,400 Number of employees 16 24 48 64 If the direct method is used to allocate service department costs, then the total cost of the Human Resources Department after the Maintenance Department cost allocation would be ________.
- 3
Which one of the following departments is NOT a service cost center in a manufacturing company A: Accounting B: Assembly C: Maintenance D: Personnel
- 4
Which of the following department does not belong to operating department？ A: The production departments at Gree Group B: The Surgery Department at Zhejiang Hospital C: The Accounting School at University of Finance and Economics D: The auditing department in KPMG