24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.93 苹果版本:8.7.93

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

F2 RE-APPORTIONMENT OF SERVICE COST CENTRE COSTS(1)

来源: 编辑:Sarah 2013/11/04 14:59:27  字体:

选课中心

多样班次满足需求

选课中心

资料专区

干货资料助力备考

资料专区

报考指南

报考条件一键了解

报考指南

This article looks at the various methods of re-apportioning service cost centre costs

When calculating unit costs under absorption costing principles each cost unit is charged with its direct costs and an appropriate share of the organisation’s total overheads (indirect costs). An appropriate share means an amount that reflects the time and effort that has gone into producing the cost unit.

 

Service cost centres are those that exist to provide services to other cost centres in the organisation. They do not work directly on producing the final product. Consequently, their costs must be re-apportioned to production cost centres so that their overheads can be absorbed into the final product. This article looks at the various methods of re-apportioning service cost centre costs.

 

THE DIRECT METHOD

This is the simplest method and is ideal to use when service cost centres provide services to production cost centres, but not to each other. Example 1 considers such a situation.

 

Example 1

A company’s overheads have been allocated and apportioned to its four cost centres as shown below.

 In this situation, service cost centre overheads are simply ‘shared out’ on the basis of usage. For example, production cost centre A should be charged with 40%, 75% and 30% respectively of cost centre C and D and E’s overhead costs. This would result in the following re-apportionment.

Tip: To check that you have not made any arithmetic errors, check that overhead ‘going in’ ($80,000 + $100,000+ $10,000 + $20,000 +$4,000 = $214,000) equals overhead ‘going out’ ($100,200 + $113,800 =$214,000)

 

THE STEP DOWN METHOD

This approach is best used where some service cost centres provide services to other service cost centres, but these services are not reciprocated. Example 2 considers this situation. Cost centre C serves centres D and E, but D and E do not reciprocate by serving C. In these circumstances the costs of the service cost centre that serves most other service cost centres should be reapportioned first. We then ‘step down’ to the service cost centre that provides the second most service, and so on.

 

Example 2

Data as Example 1 apart from usage of C, D and E’s services has changed. Usage of service cost centres is as follows:

                                        Page1>>     The original article>>

学员讨论(10

免费试听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

  • 张宏远《MA 管理会计》

    张宏远主讲:《MA 管理会计》免费听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

报考指南

ACCA报考指南
  • 免考科目

    至多免考9科

  • 9月报名开始

    5月6日

  • 常规报名截止

    7月28日

  • 准考证打印

    开考前两周

  • 9月考试

    9月1日-5日

专属报考&免考答疑

哪些人享有免考政策?
报ACCA要求英语水平吗?难不难?
ACCA认可雇主有哪些?

还在被这些问题困扰吗?快来寻求专业老师的帮助吧!

回到顶部
折叠
网站地图
关闭

Copyright © 2000 - 2025 www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号

恭喜你!获得专属大额券!

套餐D大额券

去使用