USCPA考试备考知识点：成本会计中直接成本法的运用

发布时间：2021-03-07

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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

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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