CHAPTER
Support
Department
Cost
Allocation
7 -2
Objectives
1. Describe theAfter
difference between
studying this support
departmentschapter,
and producing departments.
you should
2. Calculate single be
andable
multiple
to: changing rates
for a support department.
3. Allocate support-department costs to
producing departments using the direct,
sequential, and reciprocal methods.
4. Calculate departmental overhead rates.
7 -3
Types of Departments
Producing
departments secara
langsung bertanggung
jawab pada pembuatan
produk atau jasa yang
dijual kepelanggan
7 -4
Types of Departments
Supporting
departments
menyediakan pelayanan
pendukung yang
diperlukan oleh
departemen produksi
Pemeliharaan, pertamanan,
permesinan, rumah tangga,
personalia dan penyimpanan
7 -5
Continued
7 -6
Tujuan Alokasi
AND
Biaya yang
dianggarkan
7 -17
Budgeted Versus Actual Usage
Prinsip umum evaluasi kinerja adalah para menajer
seharusnya tidak bertanggung jawab atas biaya
atau aktivitas yang tidak dikendalikan oleh mereka
7 -18
Power Maintenance
Grinding Assembly
7 -23
Power Maintenance
Grinding Assembly
7 -24
Direct Method
7 -25
Direct Method
7 -26
1 2
Power Maintenance
7 -27
Power STEP 2
Maintenance STEP 2
Grinding Assembly
7 -29
200,000 0.20
Power = 0.20
(200,000 + 600,000 +
200,000)
600,000 0.60
(200,000 + 600,000 +
200,000)
Sequential Method
7 -30
4,500
0.50
(4,500 + 4,500)
Sequential Method
7 -31
Chapter Seven
The End
7 -43