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美國CPA考點：成本會計中直接成本法的運用
成功=時間 方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習。小編為大家準備了美國CPA考點：成本會計中直接成本法的運用，一起來學習吧！
成本會計中直接成本法的運用
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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