Please enable JavaScript.
Coggle requires JavaScript to display documents.
allocation of support department costs, common costs and revenues…
allocation of support department costs, common costs and revenues
Allocation of Support- Department Costs,
single rate
one cost pool
dual rate
multiple cost pools
allocation bases
budgeted overhead rate and budgeted hours
budgeted overhead rate and actual hours
actual overhead rate and actual hours
budgeted versus actual costs
budgeted versus actual rates
budgeted versus actual usage
fixed cost allocation based on budgeted rates and budgeted usage
fixed cost allocation based on actual rates and actual usage
allocating budgeted fixed cost based on actual usage
allocating cost for multiple support department
direct method
allocate only to operating department
step down method
allocate in a sequential manner
reciprocal method
matrix method
Common Costs,
methods of allocating common costs
incremental method
ranking
stand alone method
separation
Revenues
revenue allocation
stand alone
selling price
unit cost
physical unit
incremental revenue method
ranking