ALLOCATION BASE EXAMPLES

Sep 27, 11
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  • Jul 15, 2010 – Here are several examples of appropriate allocation bases: The computer services department allocates its expenses based on the number of .
  • The allocation base is used to compute "predetermined overhead rate" in the . Note that the job cost sheet in the example below indicates that 27 labor hours .
  • (Estimated Volume Of Allocation Base – . Let's look at an example. Assume . In the example above, the allocation base is the units of production (i.e., dresses). .
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  • 1 answerStore incur $6000 of indirect advertising cost to operate. toys tools clothes . This would be better put in the homework help, or at least under accounting. It's not .
  • . functions separately, if allocation in accordance with the relevant requirements of 9904.403–40(b) can be made using a common allocation base. For example .
  • Aug 3, 2011 – Cost allocation is the process of assigning common costs to ending . Activity Based Cost Allocation . . Example of Activity Based Costing¶ .
  • Review payroll or maintenance records to determine the total of the allocation base generated in the current period. For example, the company's payroll records .
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  • He states that traditional cost accounting focuses on what it costs to do something , for example, to cut a screw thread; activity-based costing also records the cost .
  • Oct 2, 2008 – Dr. T 's Accounting Problems and Business Examples . An allocation base, such as direct labor hours, direct labor dollars, or machine hours, .
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  • 5 posts - 3 authors - Last post: Oct 25, 2003I am wondering if the direct labor cost allocation base would be preferable to the machine hour allocation base. For a 50-hour job, for example, .
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  • The basis for the allocation should RELATE TO THE WORK BEING PERFORMED on the projects. For example, some possible allocation bases follow: .
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  • Any supportable base for allocation is acceptable. Examples of allocation bases include, but are not limited to: Total direct costs; Total direct labor dollars; Total .
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  • The allocation base that is used to allocate a particular service department's costs should "drive" those costs. For example, the number of meals served would .
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  • Examples of industries in which job-order costing is used include special order . The most widely used allocation bases are direct labor-hours, direct labor costs .
  • For example, direct labor hours may not be an appropriate allocation base for the building expenses in Figure 10-1 because there is no clear relationship .
  • There are basically three aspects of cost allocation: (1) choosing the object of . For example, a cost allocation base for allocating manufacturing costs would .
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  • Gain an understanding of the basic concept of activity based costing from the FREE . In our example, Product 124 will be assigned some of the company's costs of . batches of products to be manufactured (referred to as a Stage 1 allocation), .
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  • This example assumes a June 30 year end. . This proposal is for an indirect cost rate based on the nonprofit's actual costs, for its fiscal year . of cost incurred by " Name of Organization" and identifies shared costs that require allocation. .
  • The result represents dollars of overhead per unit of the allocation base. For example, if an apparel factory allocates overhead based on direct labor hours, the .
  • Jun 23, 2010 – That is, for each increase in the allocation base, pool costs are also likely to increase. For example: If the firm's manufacturing operation is labor .
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  • The nature of the work performed in each department will determine the department's allocation base. For example, overhead costs in machining department .
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  • Multiply the total cost by the allocation base. In our example, for Product A, $50000 times 46 percent equals $23000. For Product B, $50000 times 54 percent .
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  • To provide an example of the step method, consider Mountain View Hospital .
  • Nov 15, 2010 – Usually cost drivers are used as cost allocation bases. Horngren gave the example automobile operating cost of an organization. The cost .
  • In some cases, companies benefit from allocating fixed costs using a different allocation base than variable costs. For example, fixed costs might be allocated .
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  • With an ABC system, the selection of an allocation base, or cost driver, is often easier because we can use a measure of the activity volume. For example, a .
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