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Service department cost allocations using the net services model and the MDTERM function in Excel

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  • Keller, Anthony Craig

Abstract

A teaching note on the reformulation of service cost formulas is presented as a way to add value to the process of Reciprocal Costing by facilitating the tracing of cost between service departments, thereby increasing the accuracy of cost estimations for outsourcing decisions. Emphasis is placed on a solution method using the Excel MDETERM function and Cramer's rule that facilitates the tracing of costs between service departments.

Suggested Citation

  • Keller, Anthony Craig, 2015. "Service department cost allocations using the net services model and the MDTERM function in Excel," Journal of Accounting Education, Elsevier, vol. 33(3), pages 241-255.
    • Handle: RePEc:eee:joaced:v:33:y:2015:i:3:p:241-255
    DOI: 10.1016/j.jaccedu.2015.06.002
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    Cited by:

    1. Bent, Kirke & Caplan, Dennis, 2017. "Lattice allocations: A better way to do cost allocations," Advances in accounting, Elsevier, vol. 38(C), pages 99-105.

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