參加2014年12月ACCA考試的考生們請(qǐng)注意！為了讓大家高效復(fù)習(xí)，高頓網(wǎng)校小編為大家整理了ACCA考試知識(shí)點(diǎn)：Reapportionment of service cost centre costs。
 
　　There are three main methods of re-apportioning service cost centre costs
　　Under absorption costing method, when calculating unit costs, each cost unit is charged with its direct costs (usually refers to direct material, direct labour) and an appropriate share of the organization’s total overheads (indirect costs). An appropriate share means an amount that reflects the time and effort that has gone into producing the cost unit.
　　Service cost centres are those that exist to provide services to other cost centres in the organisation. They do not work directly on producing the final product. Consequently, their costs must be re-apportioned to production cost centres so that their overheads can be absorbed into the final product.
 
　　The direct method
　　This is the simplest method and is ideal to use when service cost centres provide services to production cost centres, but not to each other.
 
　　The step down method
　　This approach is best used where some service cost centres provide services to other service cost centres, but these services are not reciprocated. In these circumstances the costs of the service cost centre that serves most other service cost centres should be reapportioned first. We then ‘step down’ to the service cost centre that provides the second most service, and so on.
 
　　The reciprocal method
　　This approach is used where some service cost centres provide services to other service cost centres, and the service is reciprocated. In reality, an organization may choose to ignore this reciprocal service and re-apportion overheads by using the direct or step down approach.
　　In exam, the examiner will indicate that he wants you to use one or either of these methods by asking for a method that ‘fully reflects the reciprocal services involved’.
 
　　高頓網(wǎng)校小編寄語(yǔ)：讀書(shū)以過(guò)目成誦為能，最是不濟(jì)事。

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時(shí)間獲取2014年ACCA考試報(bào)名時(shí)間和考試時(shí)間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、?？?，對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報(bào)考指南：2014年ACCA考試備考指南
　　免費(fèi)題庫(kù)：2014年ACCA考試免費(fèi)題庫(kù)
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程