【正文】 pportion X 19 10 17 (48) 2 ? (40%*48) (20%*48) (35%*48) (5%*48) ? Subtotal 339 440 219 2 1, 000 ? Apportion Y 1 1 (2) ? Total 340 440 220 1, 000 四、輔助生產(chǎn)費用的核算 分配Summary ? Service department costs should be charged to user departments on the basis of benefit received or benefit receivable. ? Work between service departments can be ignored unless it is significant. ? All service department costs must ultimately be charged to production cost centers, from which they can be charged to saleable cost units. ? Some overhead can be allocated from source to cost centers. Less satisfactorily some has to be apportioned. ? The total cost of running a service cost centre must be obtained before may be attempt is made to recharge service department costs to cost centers receiving the service. 四、輔助生產(chǎn)費用的核算 補充 ? Example 6: Cost Center A B X Y Total 163。?000 163。?000 163。?000 163。?000 163。?000 Overhead 160 250 60 90 560 ? A and B are production cost centers. X and Y are service cost centers. Benefit obtained from X is A 40%, B55% and Y5%. Benefit obtained from Y is A 30%, B 68% and X2% ? The amount of interservice department work is fairly small at 5% and 2%, and could be ignored. So the service department cost would be apportioned as followings: Ignore Interservice Department Charge When It Is Not significant 四、輔助生產(chǎn)費用的核算 補充 Ignore Interservice Department Charge When It Is Not significant Cost center A B X Y Total 163。?000 163。?000 163。?000 163。?000 163。?000 Overhead 160 250 60 90 560 X 25 35 (60) Y 28 62 (90) Total 213 347 560 Note: X apportion to A is (40/95)*60=, same as Y?s apportion to two production cost centers 四、輔助生產(chǎn)費用的核算 補充 Ignore Interservice Department Charge When It Is Not significant ? Example 7 Cost Center A B X Y Total 163。?000 163。?000 163。?000 163。?000 163。?000 Overhead 160 250 60 90 560 ? A and B are production cost centers. X and Y are service cost centers. Benefit obtained from X is A 35%, B45% and Y20%. Benefit obtained from Y is A 30%, B 68% and X2%. 四、輔助生產(chǎn)費用的核算 補充 Ignore Interservice Department Charge When It Is Not significant Cost center A B X Y Total 163。?000 163。?000 163。?000 163。?000 163。?000 Overhead 160 250 60 90 560 X 21 27 (60) 12 Y 31 71 (102) Total 212 348 560 Note: 1. Y?s apportionment to A is (30/98)*102=31. 2. The % of work done by Y for X is still paratively insignificanteven though Y?s overhead is more than X?s overhead, but X does 20% of its work for Y, which is far more significant. Therefore deal with X first, and then deal with Y, ignoring the work done by Y for X. 四、輔助生產(chǎn)費用的核算 補充 Interservice department Charge is significant can not be ignored ? Example 8 Cost Center A B X Y Total 163。?000 163。?000 163。?000 163。?000 163。?000 Overhead 160 250 60 90 560 ? A and B are production cost centers. X and Y are service cost centers. Benefit obtained from X is A 35%, B45% and Y20%. Benefit obtained from Y is A 20%, B 55% and X25%. The work done by X for Y, and by Y for X is significant, neither should be ignored. 四、輔助生產(chǎn)費用的核算 補充 Interservice department Charge is significant can not be ignored ? Using repeated distribution/continuous allotment: Cost Center A B X Y Total 163。?000 163。?000 163。?000 163。?000 163。?000 Overhead 160 250 60 90 560 Apportion Y 18 50 22 (90) Apportion X 29 37 (82) 16 Apportion Y 3 9 4 (16) Apportion X 1 2 (4) 1 Apportion Y 1 (1) Total 211 349 560 四、輔助生產(chǎn)費用的核算 補充 Interservice department Charge is significant can not be ignored ? Using simultaneous equations: Using x to represent the total overhead incurred by service department X, and y to represent the total overhead incurred by service department Y. Then x= 163。60,000+ and y= 163。90,000+ Thus, x= 163。86,842 and y= 163。107,368. So the total overhead incurred by service department X is 163。86,842 , and the total overhead incurred by service department Y is 163。107,368. The final apportionments, therefore, are 四、輔助生產(chǎn)費用的核算 補充 Interservice department Charge is significant can not be ignored Cost Center A