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| | | | | Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
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| | Learning Objectives
Chapter 14: Allocation of Internal Service Costs
- Discuss the allocation of service costs and its role in the management cycle.
- Define the two kinds of responsibility centers used in the allocation of service costs.
- Use the direct method to assign service costs.
- Use the step method to assign service costs.
- Describe other methods of service cost allocation, including the two-step method, the simultaneous equation method, the ability to pay method and the physical measures method.
- Explain how service cost allocation relates to overhead rates.
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