Creado por claire.harrison
hace más de 9 años
|
||
Pregunta | Respuesta |
ALLOCATE | COSTS LINKED WITH A SPECIFIC COST CENTRE |
APPORTION | THE SHARING OUT OF COSTS TO DIFFERENT COST CENTRES |
RE-APPORTIONED | CHANGING THE WAY COSTS ARE SHARED OUT TO ABSORB COSTS INTO PRODUCTION i.e. admin could be re-apportioned between Assembly and Finishing based on a % of use. |
ABSORB | WHEN A COST IS ASSIGNED TO A PRODUCT UNIT SO THAT IT’S IDENTITY BECOMES LOST. e.g. Admin being re-apportioned to Manufacturing and Maintenance |
Apportionment of Overheads Card 1 | Work out the % or Fraction of ‘Apportionment’ for each cost centre based on last year’s figures: Last year’s Centre Allocation ------------------------------------------ Total of Last Year Total Allocation e.g. Machinery Power Allocation for Moulding Moulding Machinery Power ---------------------------------------- Total Machinery Power |
Apportionment of Overheads Card 2 | Decide which overheads fit into each cost centre and input this into the basis of apportionment column on the table. Use figures given for the current year, and the % or Fraction worked out from last year (Apportionment - Card 1) to work out this year’s figures. |
Re-Apportionment of Overheads | Use information given to re-apportion figures for non-production cost centres into the other cost centres (given in the information) - working down the rows, totalling down columns until all costs are re-apportioned to the Production cost centres. Total across the bottom row – should equal the total of the initial Apportionment of Overheads. |
¿Quieres crear tus propias Fichas gratiscon GoConqr? Más información.