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7-1IntroductiontoCostAccountingMaryanneM.MowenandDonR.Hansen7-2

AllocatingCostsofSupportDepartmentsandJointProductsCHAPTER77-3AnOverviewofCostAllocationAllocationAmeansofdividingapoolofcostsandassigningthosecoststovarioussubunitsTotalcostisneitherreducedorincreasedbyallocationBut…theamountsassignedtothesubunitsCANbeaffectedbytheallocationprocedurechosenFirstStepinCostAllocation…..determinewhatthecostobjectsare!!!!!OBJECTIVE17-4AnOverviewofCostAllocationUsuallythecostobjectsaredepartmentsTwotypes:producingandsupportProducingdepartments:directlyresponsibleforcreatingtheproductsorservicessoldtocustomersSupportdepartments:provideessentialservicesforproducingdepartmentsOBJECTIVE17-5AnOverviewofCostAllocationOBJECTIVE1ExamplesofDepartmentalizationforaManufacturingFirmandaServiceFirm176AnOverviewofCostAllocationOBJECTIVE1StepsinAllocatingSupportDepartmentCoststoProducingDepartments7-7AnOverviewofCostAllocationOBJECTIVE1ExamplesofPossibleActivityDriversforSupportDepartmentsAnOverviewofCostAllocationObjectivesofAllocationToobtainamutuallyagreeablepriceTocomputeaproductlineprofitabilityTopredicttheeconomiceffectsofplanningandcontrolTovalueinventoryTomotivatemanagers7-8OBJECTIVE17-9AllocatingOneDepartment’sCoststoOtherDepartmentsThecostsofasupportdepartmentareoftenallocatedtootherdepartmentsthroughtheuseofachargingrateMajorfactorstoconsiderare:ThechoiceofasingleordualchargingrateTheuseofbudgetedoractualsupportdepartmentcostsOBJECTIVE27-10AllocatingOneDepartment’sCoststoOtherDepartmentsUsingasinglerateissimilarinconcepttoaplantwideoverheadrateAllsupportdepartmentcostsareaccumulatedinthenumeratorandsomemeasureofusageinthedenominatorinthedenominatorOBJECTIVE2Singlerate=Fixedcosts+estimatedvariablecostsEstimatedusage7-11AllocatingOneDepartment’sCoststoOtherDepartmentsSometimeswhenusingasinglechargingrate,itwillmaskthecausalfactorsthatleadtoasupportdepartment’stotalcostsSomecompanieswilldevelopadualratewithafixedcomponentandavariablecomponentTheallocationoffixedcostsfollowsathreestepprocedure:DeterminationofbudgetedfixedsupportservicecostsComputationoftheallocationratioallocationOBJECTIVE27-12AllocatingOneDepartment’sCoststoOtherDepartmentsWhenallocatingsupportdepartmentcosts,shouldactualorbudgetedcostsbeallocated?Answer:Budgeted–topreventthetransferofefficienciesorinefficienciesfromonedepartmenttoanotherOBJECTIVE27-13ChoosingaSupportDepartmentCostAllocationMethodMethodsforAllocatingSupportCosts:OBJECTIVE3DirectMethodSimplestandmoststraightforwardmethodAllcostsofthesupportdepartmentsareallocateddirectlytoproducingdepartmentsinproportiontoeachproducingdepartment’susageoftheserviceDoesnotallocatedanysupportdepartmentcoststoanothersupportdepartment,evenifothersupportdepartmentsusetheservicesofasupportdepartment7-14ChoosingaSupportDepartmentCostAllocationMethodOBJECTIVE3AllocationofSupportDepartmentCoststoProducingDepartmentsUsingtheDirectMethod7-15ChoosingaSupportDepartmentCostAllocationMethodMethodsforAllocatingSupportCosts:OBJECTIVE3SequentialMethodRecognizesthatinteractionsamongthesupportdepartmentsdooccur…butonlypartialinteractionsareconsideredPerformedinastepdownfashion7-16ChoosingaSupportDepartmentCostAllocationMethodOBJECTIVE3AllocationofSupportDepartmentCoststoProducingDepartmentsUsingtheSequentialMethod7-17ChoosingaSupportDepartmentCostAllocationMethodMethodsforAllocatingSupportCosts:OBJECTIVE3ReciprocalMethodRecognizesallinteractionsofsupportdepartmentsTheusageofonesupportdepartmentbyanotherisusedtodeterminethetotalcostofeachsupportdepartment–aftertheequationsaresolved,thetotalcostsofeachsupportdepartmentareknown.Totalcost=directcosts+allocatedcosts7-18DepartmentalOverheadRatesandProductCostingOBJECTIVE4Afterallocatingallsupportservicecoststoproducingdepartments,anoverheadrateiscalculatedforeachdepartment.Allocatedservicecosts+ProducingdepartmentoverheadcostsMeasureofactivity(directlaborhours,machinehours)7-19DepartmentalOverheadRatesandProductCostingOBJECTIVE4TheaccuracyofproductcostsdependsontheaccuracyoftheassignmentofoverheadcostsAproductcostisnowdeterminedby:Materials+Labor+OverheadProductCost7-20AccountingforJointProductionProcessesJointProductsaretwoormoreproductsproducedsimultaneouslybythesameprocessuptoa‘split-off’point.OBJECTIVE5Thesplit-offpointisthepointatwhichthejointproductsbecomeseparateandidentifiable.Separablecostsareeasilytracedtoindividualproductsandoffernoparticularproblem.7-21AccountingforJointProductionProcessesJointProductionProcessOBJECTIVE57-22AccountingforJointProductionProcessesIndependentMultiple-ProductProductionUsingtheSameMaterialOBJECTIVE51-237AccountingforJointProductionProcessesThedistinctionbetweenjointandby-productsrestssolelyontherelativeimportanceoftheirsalesvalue.Aby-productisasecondaryproductrecoveredinthecourseofmanufacturingaprimaryproduct.OBJECTIVE57-24AccountingforJointProductionProcessesBenefitsReceivedApproachesPhysicalUnitsMethodWeightedAverageMethodAllocationBasedonRelativeMarketValueSalesValueatSplit-OffMethodNetRealizableValueMethodOBJECTIVE57-25AccountingforJointProductionProcessesPhysicalUnitsMethodJointcostsdistributedonthebasisofaphysicalmeasure–likepounds,tons,gallons,boardfeet,atomicweight,orheatunitsWeightedAverageMethodUsesweightedfactors(likeamountofmaterialused,timeconsumed)todistributejointcostsOBJECTIVE57-26AccountingforJointProductionProcessesSalesValueatSplit-OffMethodAllocatesjointcostbasedoneachproduct’sproportionateshareofmarketvalueorsalesvalueatthesplit-offpointThehigherthemarketvalue,t

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