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حسابداری و مالی::
مرکز هزینه های غیرمستقیم
The numerator reason (indirect-cost pool).
This exhibit represents the concepts comprising the five building blocks of job-costing systems introduced at the beginning of this chapter: (1) cost objects, (2) the direct costs of a cost object, (3) the indirect (overhead) costs of a cost object, (4) the indirect-cost pool, and (5) the cost-allocation base.
A triangle always identifies a direct cost, a rectangle represents the indirect-cost pool, and an octagon describes the cost-allocation base.)
Recall that Robinson has only one indirect-cost pool: Manufacturing Overhead.
Numerator reason (indirect-cost pool).
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