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1、ConfirmingPagesCHAPTERSEVENCostAllocation:Departments,JointProducts,andBy-ProductsAfterstudyingthechapter,youshouldbeableto...1.Identifythestrategicroleofcostallocation2.Explaintheethicalissueofcostallocation3.Usethethreestepsofdepartmentalcostallocation
2、4.Explaintheproblemsinimplementingthedifferentdepartmentalcostallocationmethods5.Explaintheuseofcostallocationinservicefirms6.Usethethreejointproductcostingmethods7.Usethefourby-productcostingmethodsInkeepingwiththeirfirms’missionofcontinualimprovementin
3、theirproductsandserv-ices,GeneralElectric(GE)andmanyotherfirmssuchasFordMotorCompany,Johnson&Johnson,IBM,andMarriotthavesoughtimprovedmethodsofprovidingadministrativeserviceswithintheirfirms.Theseadministrativeservicesareoftencalledsharedservicesbecauset
4、heyaresharedamongthecompany’soperatingunits.Sharedservicesgenerallyincludesuchtransaction-processingservicesaspayrollprocessing,claimsprocessing,humanresources,andmanyaccountingservices,amongothers.Thefirmsabovehavestud-iedthecosttoprovidetheservicesandh
5、avebeenalarmedattherelativelyhighcosts,suchas$10ormoretoprocessasinglevendorinvoice.Somefirmshavechosentooutsourcetheseservicesortohavetheoperatingunitsprovidetheserviceslocally,but,likeGE,mostfirmsarecentralizingtheseservicestoreducecost,provideahighand
6、standardizedlevelofservicequality,andprovideasinglebaseoftechnologyforeasyuse,communication,andfuturemodification.Withthegrowthofthesecentralizedservices,theneedforeffectivemethodstoallocatethesharedcoststotheoperatingunitshasincreased.Generally,thealloc
7、ationissueariseswhencostissharedbecauseofasharedfacility,program,productionprocess,orservice.Themeth-odsusedtoallocatethesecommoncoststoproductsareexplainedinthischapter.Thischapterexplainsmethodsforallocatingcommoncoststoproductsfortwobroadtypesofcommon
8、costs:(1)thecostsofproductionandservicedepartmentssharedbytwoormoreindividualproductsand(2)thejointmanufacturingcostsforproductsthatarenotseparatelyidentifiableuntillaterinthemanufacturingprocess.Anexampleofthelatteristhec
