Y2 - Accounting for Managerial Decision Making

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1. Summary
2. ASSIGNMENT OF DIRECT AND INDIRECT COSTS
3. PLANT-WIDE (BLANKET) OVERHEAD RATES
4. THE TWO-STAGE ALLOCATION PROCESS
5. Step 1: Assigning overheads to cost centres
6. Step 2: Reallocating costs assigned to service cost centres to production cost centres
7. Step 3: Computing separate overhead rates for each production cost centre
8. Step 4: Assigning cost centre overheads to products or other chosen cost objects
9. AN ILLUSTRATION OF THE TWO-STAGE PROCESS FOR AN ABC SYSTEM
10. EXTRACTING RELEVANT COSTS FOR DECISION-MAKING
11. BUDGETED OVERHEAD RATES
12. UNDER- AND OVER-RECOVERY OF OVERHEADS
13. NON-MANUFACTURING OVERHEADS
14. THE INDIRECT COST ASSIGNMENT PROCESS