Service Cost Allocation to Production Departments

W. Armand Layne
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W. Armand Layne: University of the West Indies

Chapter Chapter 5 in Cost Accounting, 1984, pp 97-108 from Palgrave Macmillan

Abstract: Abstract Service departments provide beneficial services to the firm. They are not directly engaged in production, but give services to production departments. The types of service departments usually found in a manufacturing concern are catering, inspection, power plant, steam room and tool room.

Keywords: Cost Allocation; Production Department; Cost Account; Service Department; Central Facility (search for similar items in EconPapers)
Date: 1984
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DOI: 10.1007/978-1-349-17691-5_6

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