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為什么先分K而不是先分J？


Absorption process 2022-10-20 21:19:27

問題來源：

Exercise 2: A factory consists of two production cost centres (G and H) and two service cost centres (J and K).The total overheads allocated and apportioned to each centre are as follows:

G

H

J

K

$40,000

$50,000

$30,000

$18,000

The work done by the service cost centres can be represented as follows:

 

G

H

J

K

Percentage of service cost centre J to    

30%

70%

 

 

Percentage of service cost centre K to   

50%

40%

10%

 

What are the total overheads for production cost centre G after the reapportionment of all service cost centre costs?

A. $58,000       B. $58,540       C. $59,000       D. $59,540

Correct answer:   B

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李老師

2022-10-21 15:32:27 1156人瀏覽

哈嘍！努力學習的小天使：

因為service cost centre K的cost除了還分給G、H,還要分給service cost centre J。

J本身的cost加上K分過來的cost 的總數(shù)直接分給G和H，計算比較簡便。

如果先分J，J分完分K的時候又會分給J一部分，又要再對J分配，計算比較繁瑣。

每個努力學習的小天使都會有收獲的，加油！
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