Etica

Overhead Cost Allocation
One of the most difficult tasks in computing accurate unit costs lies in determining the proper amount of overhead cost to assign to each job.
Two-Stage Cost AllocationStage 1
* Service department costs are assigned to operating (or production) departments.
Stage 2
* Costs accumulated within operating (or production) departments are assigned to costobjects.
Stage One:
Allocate service
department costs
to production
departments.

Stage Two:
Allocate production
department costs
to cost objects

Activity-Based Costing
In the ABCmethod, we recognize that many activities within a department drive overhead costs.
ABC attempts to better allocate costs to the desired cost objects by focusing on activities consumed by the costobjects.
* Attempts to better allocate costs to the desired cost objects by focusing on activities consumed by the cost objects.
* Central idea . . .
Products require activities.Activities consume resources
Identifying Cost Drivers
* Most cost drivers are related to either volume or complexity of production.
Examples: purchasing, invoicing, quality inspection,product design.
* Three factors are considered in choosing a cost driver:
1. Causal relationship.
2. Benefits received.
3. Reasonableness.
* Activity-Based CostingProcedures
* Identify activities that consume resources.
* Assign costs to a cost pool for each activity.
* Identify cost drivers associated with each activity.
* Compute overhead rate foreach cost pool.
* Allocate overhead cost
* Asignación de gastos generales
Una de las tareas más difíciles de calcular los costos precisos de unidad consiste en determinar la cantidadapropiada de los gastos generales para asignar a cada puesto de trabajo.
Dos etapas de asignación de costos
Etapa 1
Ø Servicio de costes del departamento están asignados a la operación (o producción)...