Cost And Management Accountıng Deneme Sınavı Sorusu #1402494

Which of the following methods requires the cost of service departments to be allocated to other service and operating departments depending on whether they provide services, or not?


Incremental cost-allocation method

Step-down cost-allocation method

Reciprocal cost-allocation method  

Single-rate cost allocation method 

Dual-rate cost-allocation method


Yanıt Açıklaması:

Step-down Method

In this method, the cost of service departments will be allocated to other service and operating departments depending on whether they provide services or not. In the method, first of all, the support departments should be ranked in the order that the step-down allocation will continue.

The correct answer is B.

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