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美國CPA考點解析：成本會計中直接成本法的運用
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
成本會計中直接成本法的運用
The direct method is the most widely used method to allocate service costs
Each service department’s total costs are directly allocated to the production departments without recognizing that service departments themselves may use the services from other service departments.
Instructor’s tips：
Step-down method or sequential method is a more sophisticated approach to allocate service costs in more complex situations
Service department costs are also allocated to other service departments as well as production departments
Step-down allocations assume that once a service department’s costs have been allocated to another service department, there can be no subsequent costs allocated back to other service departments
【我要糾錯】 責任編輯：小敏
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