服務部門成本共同成本及收入的分攤培訓課件（PPT 40頁)

主要內容
成本分攤之目的
成本分攤決策之指導原則
Learning Objective 1
服務部門與作業部門Support department and Operating department
單一費率法及雙重費率法Single-Rate and Dual-Rate Methods
Learning Objective 2
預計分攤率與實際分攤率Budgeted versus Actual Rates
預計使用量、實際使用量與產能水準分攤基礎Budgeted Usage, Actual Usage, and capacity-Level Allocation Bases
Learning Objective 3
直接法Direct method
階梯分攤法Step-down method
階梯分攤法Step-down methods
相互分攤法Reciprocal method
Learning Objective 4
共同成本common costs
獨支成本分攤法Stand-alone cost-allocation method
增額成本分攤法Incremental cost-allocation method
Learning Objective 5
成本分攤與合約Cost allocations and contracts
可允許成本與不可允許成本Allowable cost and unallowable cost
收入分攤與收入標的Revenue allocation and revenue object
Learning Objective 6
套裝產品Bundled product
Learning Objective 7
獨支收入分攤法Stand-alone revenue-allocation method
增額收入分攤法Incremental revenue-allocation method
增額收入分攤法︰調整價值法 Shapley Value Method
增額收入分攤法︰加權調整價值法 Weighted Shapley Value Method
其他收入分攤法Other revenue-allocation method

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