The direct method allocates each support department's costs to operating departments only.
A: 正确
B: 错误
A: 正确
B: 错误
举一反三
- The direct method allocates each support department's costs to operating departments only. A: 正确 B: 错误
- 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 step-down allocation method: A: typically begins with the support department that provides the highest percentage of its total services to other support departments B: recognizes the total amount of services that support departments provide to each other C: allocates complete reciprocated costs D: offers key input for outsourcing decisions
- Which of the following statement is not the reason why Service department costs are charged to operating departments？ 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.
- 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/>______