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  • MANAC

    Transféré par

    Preeti Soni
    10 vues5 pages
    This document discusses methods for allocating the costs of support departments to operating departments. It outlines the step-down allocation method, which sequentially allocates support department costs to other support departments and operating departments, recognizing the mutual services provided among support departments. This method first allocates costs to other support departments, then to operating departments, ensuring all support department costs are eventually distributed.

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    This document discusses methods for allocating the costs of support departments to operating departments. It outlines the step-down allocation method, which sequentially allocates support department costs to other support departments and operating departments, recognizing the mutual services provided among support departments. This method first allocates costs to other support departments, then to operating departments, ensuring all support department costs are eventually distributed.

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    © All Rights Reserved
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    10 vues5 pages

    MANAC

    Transféré par

    Preeti Soni
    This document discusses methods for allocating the costs of support departments to operating departments. It outlines the step-down allocation method, which sequentially allocates support department costs to other support departments and operating departments, recognizing the mutual services provided among support departments. This method first allocates costs to other support departments, then to operating departments, ensuring all support department costs are eventually distributed.

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    © All Rights Reserved
    Téléchargez comme PPTX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 5

    CHAPTER 15

    Allocation of Support Department Costs


    Allocating Costs of a Support Department
    to Operating Departments

    Support (service) departmentprovides the


    services that assist other internal departments
    in the company
    Operating (production) departmentdirectly
    adds value to a product or service
    Step-Down Method
    Also called the sequential allocation method
    Allocates support-department costs to other
    support departments and to operating
    departments in a sequential manner
    Partially recognizes the mutual services
    provided among all support departments
    Step-Down Allocation Method Illustrated
    Step-Down Allocation Method Illustrated

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