美國CPA考點(diǎn)：成本會計(jì)中直接成本法的運(yùn)用

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來源: 正保會計(jì)網(wǎng)校編輯：00LilGhost 2019/10/17 11:34:05　字體：大小

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成功=時間方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習(xí)。小編為大家準(zhǔn)備了美國CPA考點(diǎn)：成本會計(jì)中直接成本法的運(yùn)用，一起來學(xué)習(xí)吧！

美國CPA考點(diǎn)：成本會計(jì)中直接成本法的運(yùn)用

成本會計(jì)中直接成本法的運(yùn)用

The direct method is the most widely used method to allocate service costs

Each service department’s total costs are directly allocated to the production departments without recognizing that service departments themselves may use the services from other service departments.

Instructor’s tips：

Step-down method or sequential method is a more sophisticated approach to allocate service costs in more complex situations

Service department costs are also allocated to other service departments as well as production departments

Step-down allocations assume that once a service department’s costs have been allocated to another service department, there can be no subsequent costs allocated back to other service departments

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