Fichas
Apportionment
Fichas del conjunto (7)
- 1ALLOCATECOSTS LINKED WITH A SPECIFIC COST CENTRE
- 2APPORTIONTHE SHARING OUT OF COSTS TO DIFFERENT COST CENTRES
- 3RE-APPORTIONEDCHANGING 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. - 4ABSORBWHEN 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 - 5Apportionment of Overheads Card 1Work out the % or Fraction of ‘Apportionment’ for each cost centre based on last year’s figures:
Last year’s Centre Allocation
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Total of Last Year Total Allocation
e.g.
Machinery Power Allocation for
Moulding
Moulding Machinery Power
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Total Machinery Power - 6Apportionment of Overheads Card 2Decide 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. - 7Re-Apportionment of OverheadsUse 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.
Información
- Descripción
- Level 3 AAT (Cost and Revenues) AAT Level 3 Fichas sobre Apportionment , creado por claire.harrison el 03/03/2015.
- Creado por
- claire.harrison
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