美国CPA考点：成本会计中直接成本法的运用

成功=时间 方法，自制力是这个等式的保障。世上无天才，高手都是来自刻苦的练习。小编为大家准备了美国CPA考点：成本会计中直接成本法的运用，一起来学习吧！

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

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