美国CPA考点解析：成本会计中直接成本法的运用

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

成本会计中直接成本法的运用

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