cost allocation - georgia state university成本分配-乔治亚州立大学

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1、9COSTALLOCATIONMANAGERIALCOSTING&CONTROL-BA823Dr.VincentJ.GiovinazzoI.CostAllocationA.Inescapableproblem-becausecostobjectswillusuallyhaverelatedindirectcosts.B.Basicquestion:howshouldthecostsofsharedservicesorfacilitiesbeallocated?C.Approachesusedareseldomrightorwrong.D.

2、Youwillundoubtedlybefacedwithcostallocationquestionsinyourcareer.II.TheTerminologyofCostAllocationA.Usageoftermvary.-intheliteratureandamongorganizations.-besurethatthereisagreementonthemeaningofatermwhendealingwithanallocationproblem.B.ImportantTerms1.CostObject2.CostAll

3、ocation3.CostApplication4.CostAllocationBase5.DirectCost6.IndirectCost7.Note:Organizationsdifferinhowtheyclassifycosts.-directinoneorganizationandindirectinanother.-withinasingleorganizationtheclassificationofsomeitemscanchangeovertime.9III.StagesI,II,andIIICostAllocation

4、sA.StageIAllocations-Tracingdirectcoststocostobjects.-Costobjectsincludeactivityareas,departments,divisions,territories,andproducts.B.StageIIAllocations-Allocatingandreallocatingcostsfromonecostobjecttoanothercostobject(exceptproductcosts).-Examples:allocationoflegaldepar

5、tmentcoststodivisionsormaintenancecoststoproductiondepartment.-Sometimescalledintermediateallocations.C.StageIIIAllocations-Allocatingindirectcoststoproductsorservices.-Thetermcostapplicationisoftenusedhere.-Example:applicationofthecostsofaqualitytestingareausinghoursofte

6、stingtimeasabase.-Sometimescalledfinalallocations.D.OtherComments1.Costsmaymovethroughallthreestagesofcostallocation.2.Theaccuracyofproductcostscanbeincreasedbyincreasingthepercentageoftotalcoststhataredirectlytraced.9IV.PurposesofCostAllocationA.BasicReasons1.Tomakeecono

7、micdecisionsforresourceallocation2.Tomotivatemanagersandemployees.3.Tomeasureincomeandassetsforreportingtointernalandexternalparties.4.Tojustifycostsorcomputereimbursement.B.ProductCostsinthefollowingbusinessfunctionsareinthevalue-chain:1.Research&Development2.ProductDesi

8、gn3.Manufacturing4.Marketing5.Distribution6.CustomerServiceC.DifferentCostsForDifferentPurposes: