Cost And Management Accountıng Deneme Sınavı Sorusu #1400987
Which of the following is true about "Refinement of Costing System"?
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Refined costing system provides a more detailed analysis of cost assignment |
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Refined costing system cannot be used indirect costs’ allocation |
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In refined costing system, the share of direct costs in total is not increased |
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In refined costing system, the number of indirect cost pools is decreased |
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In refined costing system, less allocation bases are used for more diversified |
A refined costing system provides a more detailed analysis of cost assignment (rather than broad averaging), especially in terms of indirect costs’ allocation. In order to succeed in this, there are some key points, such as increasing the share of direct costs in total, increasing the number of indirect cost pools, and using more allocation bases for more diversified activities, etc
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